What is an entertainment receipt?
When you entertain business people and companies, you may be required to issue an entertainment receipt. This can be deducted from your guests' taxes as a business expense.
The entertainment receipt must have some additional information.
According to the Value Added Tax Act §14 and in particular §15, the legislator specifies which information must be shown that entitles the customer to deduct value added tax.
What must be shown on the entertainment receipt?
For invoices under 150 €: So-called "small-value invoices"
Name of the restaurant (already on the receipt)
Date of issue (already on the receipt)
Goods (already on the receipt)
Final payment (already on the receipt)
Tax rates (already on the receipt)
Displayed taxes (already on the receipt)
Above 150 €, the guest check must also receive the following:
Tax number of the restaurant (already on the receipt)
The full name and address of the guest (beneficiary of the service)
There are no regulations as to how this information is to be shown. This means that a hand-written addition to the machine-printed hospitality receipt by the waiter or proprietor is perfectly fine. (In a strict interpretation, the waiter must do the address himself, but in practice, it is not possible to check whether the guest has written his address on the receipt himself).
How can I create an entertainment receipt with Paymash?
There are two common methods how to create the hospitality receipt with Paymash:
Method 1: Add the required information to the receipt manually
Create an area in the footer of your receipt that the waiter can fill in by hand with the customer's other information. For example, it could look like this:
A text for the receipt can be added in the admin area under Settings > Sales > Receipt text.
Method 2: Have the pre-made A4 form ready
A common practice is to pre-print the required A4 forms on which the receipt can be stapled. Here, too, it is normal practice that the guest's address is entered by hand.