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Die konkrete Beurteilung hängt unter anderem davon ab, ob der Betrieb ein elektronisches Kassensystem mit Kassenfunktion verwendet.",[1468],{"type":177,"attrs":1469},{"color":179},{"type":118,"attrs":1471,"content":1472},{"textAlign":25,"key":614},[1473],{"text":1474,"type":124,"marks":1475},"Auch bei einem dokumentierten TSE-Ausfall kann der Betriebsausgabenabzug unter bestimmten Voraussetzungen zulässig bleiben.",[1476],{"type":177,"attrs":1477},{"color":179},{"type":204,"attrs":1479},{"id":206,"body":1480},[1481],{"_uid":1482,"asset":1483,"caption":1490,"component":1491},"i-f8ad0056-d082-41f2-b4ec-feab126ee893",{"id":1484,"alt":1485,"name":98,"focus":98,"title":1486,"source":98,"filename":1487,"copyright":80,"fieldtype":103,"meta_data":1488,"is_external_url":28},215753625258064,"Foto einer Gruppe von Geschäftsleuten, die bei einem gemeinsamen Dinner an einem Restauranttisch sitzt und sich unterhält. Einzelne Personen essen oder trinken, andere hören zu oder führen das Gespräch.","Gruppe bei einem Geschäftsessen","https://a.storyblok.com/f/146026/2528x1696/7a2aaa4f92/bewirtungsbeleg-inlinefoto-geschaeftsessen.jpg",{"alt":1485,"size":1489,"title":1486,"source":98,"copyright":80},"2528x1696","Bei einem Geschäftsessen sollten Anlass und Teilnehmende zeitnah dokumentiert werden.","image",{"type":215,"attrs":1493,"content":1494},{"level":217,"textAlign":25},[1495],{"text":1496,"type":124,"marks":1497},"Bewirtungskosten buchen: 70-Prozent-Regel und Vorsteuer",[1498],{"type":177,"attrs":1499},{"color":179},{"type":118,"attrs":1501,"content":1502},{"textAlign":25,"key":623},[1503,1508,1515,1523],{"text":1504,"type":124,"marks":1505},"Bei einer geschäftlichen Bewirtung mit externen Geschäftspartnern sind angemessene Aufwendungen grundsätzlich zu 70 Prozent als Betriebsausgabe abziehbar. Die übrigen 30 Prozent gelten als steuerlich nicht abziehbar. Grundlage ist",[1506],{"type":177,"attrs":1507},{"color":179},{"text":190,"type":124,"marks":1509},[1510,1513],{"type":193,"attrs":1511},{"href":1512,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/estg/__4.html",{"type":177,"attrs":1514},{"color":179},{"text":1516,"type":124,"marks":1517},"§ 4 Abs. 5 Satz 1 Nr. 2 EStG",[1518,1520,1522],{"type":193,"attrs":1519},{"href":1512,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":1521},{"color":1105},{"type":1107},{"text":1321,"type":124,"marks":1524},[1525],{"type":177,"attrs":1526},{"color":179},{"type":118,"attrs":1528,"content":1529},{"textAlign":25,"key":640},[1530],{"text":1531,"type":124,"marks":1532},"Die Buchhaltung sollte den abziehbaren und den nicht abziehbaren Anteil getrennt berücksichtigen. Die konkrete Kontierung hängt vom verwendeten Kontenrahmen, der Buchhaltungssoftware und dem Einzelfall ab.",[1533],{"type":177,"attrs":1534},{"color":179},{"type":118,"attrs":1536,"content":1537},{"textAlign":25,"key":656},[1538],{"text":1539,"type":124,"marks":1540},"Deshalb sollten keine festen SKR03- oder SKR04-Konten pauschal für jedes Unternehmen vorgegeben werden.",[1541],{"type":177,"attrs":1542},{"color":179},{"type":215,"attrs":1544,"content":1545},{"level":536,"textAlign":25},[1546],{"text":1547,"type":124,"marks":1548},"Vorsteuer separat prüfen",[1549],{"type":177,"attrs":1550},{"color":179},{"type":118,"attrs":1552,"content":1553},{"textAlign":25,"key":671},[1554],{"text":1555,"type":124,"marks":1556},"Die umsatzsteuerliche Behandlung ist von der ertragsteuerlichen 70-Prozent-Regel zu unterscheiden. Das Abzugsverbot für den nicht abziehbaren Betriebsausgabenanteil führt nicht automatisch dazu, dass auch die Vorsteuer anteilig gekürzt werden muss.",[1557],{"type":177,"attrs":1558},{"color":179},{"type":118,"attrs":1560,"content":1561},{"textAlign":25,"key":682},[1562],{"text":1563,"type":124,"marks":1564},"Bei bestehender Vorsteuerabzugsberechtigung kann die Vorsteuer aus der ordnungsgemäßen Restaurantrechnung grundsätzlich vollständig abziehbar sein.",[1565],{"type":177,"attrs":1566},{"color":179},{"type":118,"attrs":1568,"content":1569},{"textAlign":25,"key":693},[1570],{"text":1571,"type":124,"marks":1572},"Das setzt insbesondere voraus, dass:",[1573],{"type":177,"attrs":1574},{"color":179},{"type":664,"content":1576},[1577,1587,1597,1607],{"type":667,"content":1578},[1579],{"type":118,"attrs":1580,"content":1581},{"textAlign":25,"key":704},[1582],{"text":1583,"type":124,"marks":1584},"eine ordnungsgemäße Rechnung vorliegt",[1585],{"type":177,"attrs":1586},{"color":179},{"type":667,"content":1588},[1589],{"type":118,"attrs":1590,"content":1591},{"textAlign":25,"key":713},[1592],{"text":1593,"type":124,"marks":1594},"das Unternehmen zum Vorsteuerabzug berechtigt ist",[1595],{"type":177,"attrs":1596},{"color":179},{"type":667,"content":1598},[1599],{"type":118,"attrs":1600,"content":1601},{"textAlign":25,"key":730},[1602],{"text":1603,"type":124,"marks":1604},"die Bewirtung unternehmerisch veranlasst ist",[1605],{"type":177,"attrs":1606},{"color":179},{"type":667,"content":1608},[1609],{"type":118,"attrs":1610,"content":1611},{"textAlign":25,"key":739},[1612],{"text":1613,"type":124,"marks":1614},"die ausgewiesene Umsatzsteuer tatsächlich auf der Rechnung enthalten ist",[1615],{"type":177,"attrs":1616},{"color":179},{"type":118,"attrs":1618,"content":1619},{"textAlign":25,"key":748},[1620],{"text":1621,"type":124,"marks":1622},"Das Trinkgeld wird separat erfasst. 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Die Abgabe von Getränken ist von dieser Regelung ausgenommen und wird grundsätzlich weiterhin mit 19 Prozent besteuert.",[1639],{"type":177,"attrs":1640},{"color":179},{"type":118,"attrs":1642,"content":1643},{"textAlign":25,"key":774},[1644],{"text":1645,"type":124,"marks":1646},"Je nach Produkt und Leistungsart können Ausnahmen gelten.",[1647],{"type":177,"attrs":1648},{"color":179},{"type":118,"attrs":1650,"content":1651},{"textAlign":25,"key":798},[1652],{"text":1653,"type":124,"marks":1654},"Bei gemischten Rechnungen müssen Speisen und Getränke deshalb nach den jeweils ausgewiesenen Steuersätzen verarbeitet werden. Eine pauschale Zuordnung des gesamten Rechnungsbetrags zu einem einzigen Umsatzsteuersatz kann zu einem falschen Vorsteuerbetrag führen.",[1655],{"type":177,"attrs":1656},{"color":179},{"type":215,"attrs":1658,"content":1659},{"level":217,"textAlign":25},[1660],{"text":1661,"type":124,"marks":1662},"Bewirtungsbelege digital erfassen und GoBD-gerecht archivieren",[1663],{"type":177,"attrs":1664},{"color":179},{"type":118,"attrs":1666,"content":1667},{"textAlign":25,"key":812},[1668],{"text":1669,"type":124,"marks":1670},"Bewirtungsbelege können digital erstellt, digitalisiert und archiviert werden. Für den digitalen Prozess gelten jedoch mehr Anforderungen als das reine Abspeichern einer Word-Datei als PDF.",[1671],{"type":177,"attrs":1672},{"color":179},{"type":118,"attrs":1674,"content":1675},{"textAlign":25,"key":827},[1676],{"text":1677,"type":124,"marks":1678},"Bei einem digitalen oder digitalisierten Eigenbeleg müssen insbesondere folgende Punkte gewährleistet sein:",[1679],{"type":177,"attrs":1680},{"color":179},{"type":664,"content":1682},[1683,1693,1703,1713,1723,1733,1743],{"type":667,"content":1684},[1685],{"type":118,"attrs":1686,"content":1687},{"textAlign":25,"key":839},[1688],{"text":1689,"type":124,"marks":1690},"Die Angaben werden zeitnah erfasst",[1691],{"type":177,"attrs":1692},{"color":179},{"type":667,"content":1694},[1695],{"type":118,"attrs":1696,"content":1697},{"textAlign":25,"key":853},[1698],{"text":1699,"type":124,"marks":1700},"Die Erstellung oder Ergänzung wird elektronisch dokumentiert",[1701],{"type":177,"attrs":1702},{"color":179},{"type":667,"content":1704},[1705],{"type":118,"attrs":1706,"content":1707},{"textAlign":25,"key":865},[1708],{"text":1709,"type":124,"marks":1710},"Der Beleg wird digital unterschrieben oder genehmigt",[1711],{"type":177,"attrs":1712},{"color":179},{"type":667,"content":1714},[1715],{"type":118,"attrs":1716,"content":1717},{"textAlign":25,"key":879},[1718],{"text":1719,"type":124,"marks":1720},"Nachträgliche Änderungen bleiben nachvollziehbar",[1721],{"type":177,"attrs":1722},{"color":179},{"type":667,"content":1724},[1725],{"type":118,"attrs":1726,"content":1727},{"textAlign":25,"key":891},[1728],{"text":1729,"type":124,"marks":1730},"Eigenbeleg und Restaurantrechnung sind eindeutig miteinander verknüpft",[1731],{"type":177,"attrs":1732},{"color":179},{"type":667,"content":1734},[1735],{"type":118,"attrs":1736,"content":1737},{"textAlign":25,"key":905},[1738],{"text":1739,"type":124,"marks":1740},"Die angewandten Verfahren sind in der Verfahrensdokumentation beschrieben",[1741],{"type":177,"attrs":1742},{"color":179},{"type":667,"content":1744},[1745],{"type":118,"attrs":1746,"content":1747},{"textAlign":25,"key":917},[1748,1753,1762],{"text":1749,"type":124,"marks":1750},"Die Unterlagen werden nach den ",[1751],{"type":177,"attrs":1752},{"color":179},{"text":1754,"type":124,"marks":1755},"GoBD",[1756,1759,1761],{"type":193,"attrs":1757},{"href":1758,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2025-07-14-GoBD-2-aenderung.pdf?__blob=publicationFile&v=4",{"type":177,"attrs":1760},{"color":1105},{"type":1107},{"text":1763,"type":124,"marks":1764}," aufbewahrt",[1765],{"type":177,"attrs":1766},{"color":179},{"type":118,"attrs":1768,"content":1769},{"textAlign":25,"key":931},[1770],{"text":1771,"type":124,"marks":1772},"Die Restaurantrechnung kann digital übermittelt werden. Eine Papierrechnung kann ebenfalls digitalisiert werden. Bei elektronischen Rechnungen ist grundsätzlich das Format aufzubewahren, in dem die Rechnung empfangen wurde. Das gilt insbesondere für strukturierte E-Rechnungsdaten.",[1773],{"type":177,"attrs":1774},{"color":179},{"type":215,"attrs":1776,"content":1777},{"level":536,"textAlign":25},[1778],{"text":1779,"type":124,"marks":1780},"Was bedeutet die TSE-Regel?",[1781],{"type":177,"attrs":1782},{"color":179},{"type":118,"attrs":1784,"content":1785},{"textAlign":25,"key":943},[1786],{"text":1787,"type":124,"marks":1788},"Die TSE-Regel bezieht sich auf elektronische Aufzeichnungssysteme mit Kassenfunktion. Ein Unternehmen muss nicht selbst prüfen, welches Kassensystem das Restaurant verwendet.",[1789],{"type":177,"attrs":1790},{"color":179},{"type":118,"attrs":1792,"content":1793},{"textAlign":25,"key":957},[1794],{"text":1795,"type":124,"marks":1796},"Es kann grundsätzlich darauf vertrauen, dass die Rechnung ordnungsgemäß erstellt wurde, wenn der Beleg die entsprechenden technischen Kennzeichnungen enthält.",[1797],{"type":177,"attrs":1798},{"color":179},{"type":215,"attrs":1800,"content":1801},{"level":536,"textAlign":25},[1802],{"text":1803,"type":124,"marks":1804},"Wie lange müssen Bewirtungsbelege aufbewahrt werden?",[1805],{"type":177,"attrs":1806},{"color":179},{"type":118,"attrs":1808,"content":1809},{"textAlign":25,"key":969},[1810,1815,1822,1830],{"text":1811,"type":124,"marks":1812},"Für Buchungsbelege gilt seit dem 1. Januar 2025 grundsätzlich eine Aufbewahrungsfrist von acht Jahren. Diese Frist wurde durch das",[1813],{"type":177,"attrs":1814},{"color":179},{"text":190,"type":124,"marks":1816},[1817,1820],{"type":193,"attrs":1818},{"href":1819,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/ao_1977/__147.html",{"type":177,"attrs":1821},{"color":179},{"text":1823,"type":124,"marks":1824},"Vierte Bürokratieentlastungsgesetz",[1825,1827,1829],{"type":193,"attrs":1826},{"href":1819,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":1828},{"color":1105},{"type":1107},{"text":1831,"type":124,"marks":1832}," von zuvor zehn Jahren verkürzt.",[1833],{"type":177,"attrs":1834},{"color":179},{"type":118,"attrs":1836,"content":1837},{"textAlign":25,"key":983},[1838],{"text":1839,"type":124,"marks":1840},"Im Einzelfall kann eine längere Frist gelten, wenn ein Dokument zusätzlich unter eine andere Aufbewahrungspflicht fällt. Prüfen Sie deshalb, ob der Bewirtungsbeleg ausschließlich als Buchungsbeleg oder zusätzlich als weitere steuerlich relevante Unterlage gilt.",[1841],{"type":177,"attrs":1842},{"color":179},{"type":118,"attrs":1844,"content":1845},{"textAlign":25,"key":995},[1846],{"text":1847,"type":124,"marks":1848},"Bewahren Sie Thermobelege möglichst zeitnah digital auf. Wichtig ist, dass der Scan lesbar bleibt und zusammen mit dem Eigenbeleg, der Buchung und dem Zahlungsnachweis eindeutig auffindbar ist.",[1849],{"type":177,"attrs":1850},{"color":179},{"type":215,"attrs":1852,"content":1853},{"level":217,"textAlign":25},[1854],{"text":1855,"type":124,"marks":1856},"Bewirtungsbelege mit Spendesk erfassen",[1857],{"type":177,"attrs":1858},{"color":179},{"type":118,"attrs":1860,"content":1861},{"textAlign":25,"key":1009},[1862,1867,1874,1881],{"text":1863,"type":124,"marks":1864},"Mit",[1865],{"type":177,"attrs":1866},{"color":179},{"text":190,"type":124,"marks":1868},[1869,1872],{"type":193,"attrs":1870},{"href":1871,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/",{"type":177,"attrs":1873},{"color":179},{"text":80,"type":124,"marks":1875},[1876,1878,1880],{"type":193,"attrs":1877},{"href":1871,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":1879},{"color":1105},{"type":1107},{"text":1882,"type":124,"marks":1883}," können Mitarbeitende Restaurantbelege direkt über die mobile App fotografieren oder digital einreichen. Die Belegdaten werden per OCR ausgelesen und können anschließend geprüft, ergänzt, kategorisiert und durch einen Genehmigungsprozess geführt werden.",[1884],{"type":177,"attrs":1885},{"color":179},{"type":118,"attrs":1887,"content":1888},{"textAlign":25,"key":1021},[1889],{"text":1890,"type":124,"marks":1891},"So lassen sich Bewirtungsbelege schneller mit Ausgaben, Kostenstellen und Verantwortlichen verknüpfen.",[1892],{"type":177,"attrs":1893},{"color":179},{"type":118,"attrs":1895,"content":1896},{"textAlign":25,"key":1035},[1897,1902,1909,1917],{"text":1898,"type":124,"marks":1899},"Für die Buchhaltung bietet Spendesk eine",[1900],{"type":177,"attrs":1901},{"color":179},{"text":190,"type":124,"marks":1903},[1904,1907],{"type":193,"attrs":1905},{"href":1906,"uuid":25,"anchor":25,"target":25,"linktype":106},"/de/integrations/",{"type":177,"attrs":1908},{"color":179},{"text":1910,"type":124,"marks":1911},"DATEV-Integration",[1912,1914,1916],{"type":193,"attrs":1913},{"href":1906,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":1915},{"color":1105},{"type":1107},{"text":1918,"type":124,"marks":1919},", mit der Belege gesammelt exportiert und Sachkonten übertragen werden können. Auch personalisierte Exporte für individuelle Buchhaltungsprozesse sind möglich.",[1920],{"type":177,"attrs":1921},{"color":179},{"type":118,"attrs":1923,"content":1924},{"textAlign":25,"key":1047},[1925],{"text":1926,"type":124,"marks":1927},"Wichtig bleibt: Eine Software ersetzt nicht die inhaltliche Prüfung. Anlass und Teilnehmende müssen vollständig erfasst werden. Ebenso muss geprüft werden, ob die Restaurantrechnung die erforderliche Leistungsbeschreibung, den korrekten Betrag und bei höheren Rechnungsbeträgen die zusätzlichen Pflichtangaben enthält.",[1928],{"type":177,"attrs":1929},{"color":179},{"type":118,"attrs":1931,"content":1932},{"textAlign":25,"key":1056},[1933],{"text":1934,"type":124,"marks":1935},"Hinweis: Die steuerliche Behandlung hängt vom Einzelfall, der konkreten Rechnung und der Vorsteuerabzugsberechtigung des Unternehmens ab. Dieser Beitrag ersetzt keine steuerliche Beratung.",[1936,1938],{"type":177,"attrs":1937},{"color":179},{"type":1939},"italic",{"name":1941,"created_at":1942,"published_at":16,"updated_at":1943,"id":1944,"uuid":1945,"content":1946,"slug":1953,"full_slug":1954,"sort_by_date":25,"position":26,"tag_list":1955,"is_startpage":28,"parent_id":1956,"meta_data":25,"group_id":1957,"first_published_at":1958,"release_id":25,"lang":32,"path":25,"alternates":1959,"default_full_slug":1960,"translated_slugs":1961,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1947,"icon":1948,"name":1941,"component":1952},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1949,"alt":1950,"name":98,"focus":98,"title":98,"filename":1951,"copyright":98,"fieldtype":103,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","de/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1962,1963,1964],{"path":1960,"name":25,"lang":37,"published":25},{"path":1960,"name":25,"lang":32,"published":25},{"path":1960,"name":25,"lang":40,"published":25},[32],[],[],"2026-09-02 00:00",[1970],{"_uid":1971,"asset":1972,"caption":98,"component":1491},"87c6319a-17c3-40d3-a3ef-8dec90cda0d8",{"id":1973,"alt":1974,"name":98,"focus":98,"title":1975,"source":98,"filename":1976,"copyright":80,"fieldtype":103,"meta_data":1977,"is_external_url":28},215748686774902,"Minimalistische grüne Illustration eines Tellers mit Messer und Gabel im Stil einer feinen Gravur. Das Motiv steht für Bewirtung, Geschäftsessen und die Dokumentation von Bewirtungskosten.","Bewirtungsbeleg-Vorlage: Teller, Messer und Gabel","https://a.storyblok.com/f/146026/2752x1536/131a664614/bewirtungsbeleg-titelbild-teller-besteck.jpg",{"alt":1974,"title":1975,"source":98,"copyright":80},"Bewirtungsbeleg richtig ausfüllen: Welche Pflichtangaben gelten, was muss bei Rechnungen über 250 Euro beachtet werden und wie lassen sich Bewirtungskosten korrekt buchen und digital archivieren?",[1980],{"cta":1981,"_uid":1996,"image":1997,"title":1999,"subtitle":2015,"component":2016},[1982],{"tag":98,"_uid":1983,"hide":28,"icon":1984,"link":1986,"type":98,"label":1995,"style":108,"component":109,"mobileLabel":98,"onClickEvent":98,"openInANewTab":28,"horizontalFill":28},"a94d0caf-4384-4035-b3e5-d08b6afb5089",{"id":25,"alt":25,"name":98,"focus":25,"title":25,"source":25,"filename":98,"copyright":25,"fieldtype":103,"meta_data":1985},{},{"id":1987,"url":98,"linktype":1988,"fieldtype":107,"cached_url":1989,"prep":41,"story":1990},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","story","/de/platform-tour",{"name":1991,"id":1992,"uuid":1987,"slug":1993,"url":1993,"full_slug":1994,"_stopResolving":41},"Platform tour",413550505,"platform-tour","de/platform-tour","Kostenlose Tour starten","77774419-e6e1-48bc-8004-4747e3ff4b1c",{"id":25,"alt":25,"name":98,"focus":25,"title":25,"source":25,"filename":98,"copyright":25,"fieldtype":103,"meta_data":1998},{},{"type":115,"attrs":2000,"content":2001},{"backgroundColor":25},[2002],{"type":118,"attrs":2003,"content":2004},{"textAlign":25,"key":120},[2005],{"text":2006,"type":124,"marks":2007},"Bewirtungsbelege digital verwalten",[2008,2011],{"type":177,"attrs":2009},{"color":2010},"oklch(0.147 0.004 49.25)",{"type":2012,"attrs":2013},"styled",{"class":2014},"patron-heading-2","Erfassen Sie Belege, ergänzen Sie Anlass und Teilnehmer und übergeben Sie geprüfte Daten an Ihre Buchhaltung.","ctaBlock",[2018],{"cta":2019,"_uid":2020,"items":2021,"heading":2121,"reverse":28,"component":2141,"sectionSettings":2142},[],"cfe4b940-8a12-4092-9bd7-7394e3d05086",[2022,2037,2051,2065,2079,2093,2107],{"_uid":2023,"hide":28,"title":2024,"component":2025,"description":2026},"d4cc1ff7-5e7f-4f59-858c-7c4ac933da7d","Gibt es eine kostenlose Bewirtungsbeleg-Vorlage?","faqItem",{"type":115,"attrs":2027,"content":2028},{"backgroundColor":25},[2029],{"type":118,"attrs":2030,"content":2031},{"textAlign":25,"key":120},[2032],{"text":2033,"type":124,"marks":2034},"Ja. Die Vorlage in diesem Beitrag kann kostenlos kopiert und an die eigenen Prozesse angepasst werden. Wenn zusätzlich eine Word- oder PDF-Datei angeboten wird, sollte der Download im Artikel tatsächlich verlinkt sein. Eine nicht vorhandene Datei sollte nicht angekündigt werden.",[2035],{"type":177,"attrs":2036},{"color":179},{"_uid":2038,"hide":28,"title":2039,"component":2025,"description":2040},"25e35318-5861-4d7a-bd9e-664560292a9b","Was ist der Unterschied zwischen Bewirtungsbeleg und Restaurantrechnung?",{"type":115,"attrs":2041,"content":2042},{"backgroundColor":25},[2043],{"type":118,"attrs":2044,"content":2045},{"textAlign":25,"key":120},[2046],{"text":2047,"type":124,"marks":2048},"Die Restaurantrechnung weist die Bewirtungsleistung und den Rechnungsbetrag nach. Der Bewirtungsbeleg ist ein Eigenbeleg und dokumentiert insbesondere den geschäftlichen Anlass sowie die Teilnehmende. Für den Betriebsausgabenabzug müssen beide Nachweise zusammengehören.",[2049],{"type":177,"attrs":2050},{"color":179},{"_uid":2052,"hide":28,"title":2053,"component":2025,"description":2054},"9d0b5063-4176-4334-977a-71fdc6aac1ae","Was muss auf einem Bewirtungsbeleg stehen?",{"type":115,"attrs":2055,"content":2056},{"backgroundColor":25},[2057],{"type":118,"attrs":2058,"content":2059},{"textAlign":25,"key":120},[2060],{"text":2061,"type":124,"marks":2062},"Dokumentiert werden müssen Ort, Tag, Teilnehmende, Anlass und Höhe der Aufwendungen. Der Eigenbeleg muss unterschrieben oder elektronisch genehmigt werden. Bei einem Restaurantbesuch ist zusätzlich die Restaurantrechnung erforderlich.",[2063],{"type":177,"attrs":2064},{"color":179},{"_uid":2066,"hide":28,"title":2067,"component":2025,"description":2068},"4675a351-bdac-45bb-a2bc-29d7a6daef05","Reicht „Geschäftsessen“ als Anlass aus?",{"type":115,"attrs":2069,"content":2070},{"backgroundColor":25},[2071],{"type":118,"attrs":2072,"content":2073},{"textAlign":25,"key":120},[2074],{"text":2075,"type":124,"marks":2076},"Nein. Der Anlass sollte so konkret formuliert sein, dass der geschäftliche Zusammenhang nachvollziehbar wird. Geeignet sind beispielsweise ein Kunde, ein Projekt und das Ziel des Gesprächs.",[2077],{"type":177,"attrs":2078},{"color":179},{"_uid":2080,"hide":28,"title":2081,"component":2025,"description":2082},"8887218a-ec52-4ce3-80c9-a02d6286f093","Gilt die 250-Euro-Grenze inklusive Umsatzsteuer?",{"type":115,"attrs":2083,"content":2084},{"backgroundColor":25},[2085],{"type":118,"attrs":2086,"content":2087},{"textAlign":25,"key":120},[2088],{"text":2089,"type":124,"marks":2090},"Ja. Entscheidend ist der Gesamtbetrag der Rechnung einschließlich Umsatzsteuer. Bis einschließlich 250 Euro kann eine Kleinbetragsrechnung ausreichen. Bei einem Gesamtbetrag über 250 Euro sind zusätzliche Rechnungsangaben erforderlich.",[2091],{"type":177,"attrs":2092},{"color":179},{"_uid":2094,"hide":28,"title":2095,"component":2025,"description":2096},"e383b4ff-3309-4f25-a692-dae3b2ec7d34","Sind Bewirtungskosten für eigene Mitarbeitende ebenfalls nur zu 70 Prozent abziehbar?",{"type":115,"attrs":2097,"content":2098},{"backgroundColor":25},[2099],{"type":118,"attrs":2100,"content":2101},{"textAlign":25,"key":120},[2102],{"text":2103,"type":124,"marks":2104},"Die 70-Prozent-Beschränkung bezieht sich auf die Bewirtung von Personen aus geschäftlichem Anlass. Bewirtungen ausschließlich eigener Mitarbeitender werden grundsätzlich anders eingeordnet und können abhängig vom Anlass vollständig als Betriebsausgaben abziehbar sein. Betriebsveranstaltungen, Arbeitsessen und gemischte Teilnehmendenkreise müssen jeweils gesondert beurteilt werden.",[2105],{"type":177,"attrs":2106},{"color":179},{"_uid":2108,"hide":28,"title":2109,"component":2025,"description":2110},"c8ea8277-243c-4eaf-96d7-275f04cc6079","Kann ich einen handschriftlichen Bewirtungsbeleg digital archivieren?",{"type":115,"attrs":2111,"content":2112},{"backgroundColor":25},[2113],{"type":118,"attrs":2114,"content":2115},{"textAlign":25,"key":120},[2116],{"text":2117,"type":124,"marks":2118},"Ja. Der eigene handschriftliche Bewirtungsbeleg kann digitalisiert werden. Der digitale Beleg muss jedoch lesbar, nachvollziehbar, autorisiert und eindeutig mit der Restaurantrechnung verknüpft sein. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":3642,"title":3643,"component":2025,"description":3644},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":115,"content":3645},[3646],{"type":118,"content":3647},[3648,3650,3651,3652,3656,3657,3659,3660,3661,3663,3664,3665,3669,3670,3672,3673,3674,3676,3677,3678,3680,3684,3686,3687,3688,3690,3691,3692],{"text":3649,"type":124},"Spendesk bietet modernen Unternehmen die passenden Zahlungsmethoden und eine leistungsstarke Plattform zur Verwaltung von Ausgaben. Dazu gehören Debitkarten als Ersatz für altmodische Firmenkreditkarten, virtuelle Karten für Online-Zahlungen und automatisierte Spesenabrechnungen.",{"type":3501},{"type":3501},{"text":3653,"type":124,"marks":3654},"Für Beschäftigte",[3655],{"type":254},{"type":3501},{"text":3658,"type":124},"Die Teammitglieder müssen Ausgaben nicht mehr aus eigener Tasche vorstrecken. 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So gehen keine Belege mehr verloren.",{"type":3501},{"type":3501},{"text":3689,"type":124},"Finanzteams können die Ausgaben des Unternehmens in Echtzeit einsehen und fehlende Quittungen oder Rechnungen nachverfolgen, indem sie über die Plattform Erinnerungen an die Beschäftigten senden.",{"type":3501},{"type":3501},{"text":3693,"type":124},"Auch die Überprüfung von Ausgaben ist einfacher, da Ausgaben gruppiert werden können. Das Finanzteam kann vor dem Export in die Buchhaltungssoftware außerdem direkt in Spendesk die richtigen Mehrwertsteuersätze und Sachkonten zuweisen. Spendesk macht das Ausgabenmanagement intuitiv einfach und effizient.",[3695],{"cta":3696,"_uid":3697,"title":3698,"eyebrow":3705,"subtitle":3708,"component":215,"textAlign":98,"sectionSettings":3714,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":98},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":115,"content":3699},[3700],{"type":215,"attrs":3701,"content":3702},{"level":217},[3703],{"text":3704,"type":124},"Nutzen Sie Spendesk",{"type":115,"content":3706},[3707],{"type":118},{"type":115,"content":3709},[3710],{"type":118,"content":3711},[3712],{"text":3713,"type":124},"Schließen Sie Ihre Buchhaltung 4x schneller ab, sammeln Sie über 95 % der Belege pünktlich und erhalten Sie 100 % Transparenz über die Unternehmensausgaben.",[],[],"Weitere 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Erfahren Sie, wie Firmenkarten, Freigaben, Budgets und Kostenstellen Budgetüberschreitungen verhindern.",[],[3797],{"cta":3798,"_uid":3799,"items":3800,"heading":3885,"reverse":28,"component":2141,"sectionSettings":3908},[],"1218ce61-f2c5-421a-aecd-c7b04ded2e10",[3801,3815,3829,3843,3857,3871],{"_uid":3802,"hide":28,"title":3803,"component":2025,"description":3804},"24e89cc0-4057-490f-9d52-6f774fe09f61","Wie lege ich Ausgabenlimits für Firmenkarten fest?",{"type":115,"attrs":3805,"content":3806},{"backgroundColor":25},[3807],{"type":118,"attrs":3808,"content":3809},{"textAlign":25},[3810],{"text":3811,"type":124,"marks":3812},"Sie definieren pro Karte oder Team einen Betrag, einen Zeitraum und gegebenenfalls zulässige Kategorien oder Händler. Ergänzend können Freigaben und Budgetwarnungen eingerichtet werden.",[3813],{"type":177,"attrs":3814},{"color":179},{"_uid":3816,"hide":28,"title":3817,"component":2025,"description":3818},"ab3d31c2-20e9-4fc5-914c-8e2c889abd16","Was ist der Unterschied zwischen Budget und Kartenlimit?",{"type":115,"attrs":3819,"content":3820},{"backgroundColor":25},[3821],{"type":118,"attrs":3822,"content":3823},{"textAlign":25},[3824],{"text":3825,"type":124,"marks":3826},"Ein Budget beschreibt den verfügbaren finanziellen Rahmen. Ein Kartenlimit begrenzt die Nutzung eines konkreten Zahlungsmittels. Für eine vollständige Kontrolle sollten beide miteinander verbunden werden.",[3827],{"type":177,"attrs":3828},{"color":179},{"_uid":3830,"hide":28,"title":3831,"component":2025,"description":3832},"e9cedc08-cedc-4716-8a06-1f6f112d73d4","Können Kartenlimits jede Budgetüberschreitung verhindern?",{"type":115,"attrs":3833,"content":3834},{"backgroundColor":25},[3835],{"type":118,"attrs":3836,"content":3837},{"textAlign":25},[3838],{"text":3839,"type":124,"marks":3840},"Nein. Kartenlimits können Zahlungen innerhalb des Kartenprozesses ablehnen. Rechnungen, Überweisungen, Erstattungen und andere Zahlungswege benötigen zusätzliche Regeln.",[3841],{"type":177,"attrs":3842},{"color":179},{"_uid":3844,"hide":28,"title":3845,"component":2025,"description":3846},"8736999d-ede3-4df1-8d52-6d3378ab0039","Wie ordne ich Ausgaben automatisch Kostenstellen zu?",{"type":115,"attrs":3847,"content":3848},{"backgroundColor":25},[3849],{"type":118,"attrs":3850,"content":3851},{"textAlign":25},[3852],{"text":3853,"type":124,"marks":3854},"Indem Sie Karten, Budgets und Freigabeprozesse mit Kostenstellen verknüpfen. Die Zuordnung wird dann bereits bei der Ausgabe oder Freigabe vorgeschlagen und kann für den Buchhaltungsexport genutzt werden.",[3855],{"type":177,"attrs":3856},{"color":179},{"_uid":3858,"hide":28,"title":3859,"component":2025,"description":3860},"5df60580-6ddc-4600-9205-5082625639fc","Für welche Unternehmen lohnt sich eine Budgetverwaltung?",{"type":115,"attrs":3861,"content":3862},{"backgroundColor":25},[3863],{"type":118,"attrs":3864,"content":3865},{"textAlign":25},[3866],{"text":3867,"type":124,"marks":3868},"Eine digitale Budgetverwaltung ist besonders dann sinnvoll, wenn viele Mitarbeitende, Teams, Karten, Kostenstellen oder Gesellschaften beteiligt sind und Tabellen sowie E-Mail-Freigaben nicht mehr zuverlässig funktionieren.",[3869],{"type":177,"attrs":3870},{"color":179},{"_uid":3872,"hide":28,"title":3873,"component":2025,"description":3874},"d7191753-9f3a-449f-9ab5-aeaf0719c30e","Wie unterscheiden sich Budgetwarnung und hartes Limit?",{"type":115,"attrs":3875,"content":3876},{"backgroundColor":25},[3877],{"type":118,"attrs":3878,"content":3879},{"textAlign":25},[3880],{"text":3881,"type":124,"marks":3882},"Eine Warnung informiert über einen kritischen Budgetstand und lässt eine Entscheidung zu. 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Jede Entität behält ihre eigenen Nutzer:innen, Budgets, Ausgaben und Buchhaltungsprozesse, während das Finanzteam eine gruppenweite Übersicht erhält.",[4006],{"type":177,"attrs":4007},{"color":179},{"_uid":4009,"hide":28,"title":4010,"component":2025,"description":4011},"41c99121-b60a-4cec-af5c-38f0e3d851a9","Ist Multi-Entity-Management dasselbe wie ein Konzernabschluss?",{"type":115,"attrs":4012,"content":4013},{"backgroundColor":25},[4014],{"type":118,"attrs":4015,"content":4016},{"textAlign":25},[4017],{"text":4018,"type":124,"marks":4019},"Nein. Multi-Entity-Management unterstützt die operative Steuerung und das Management-Reporting. 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Die Einordnung hängt vom konkreten Zweck und der Nutzung des Systems ab.",[4425],{"type":177,"attrs":4426},{"color":179},{"_uid":4428,"hide":28,"title":4429,"component":2025,"description":4430},"c25d26d6-9836-46de-b681-221bcad1832b","Wer trägt die Verantwortung bei einer falschen Kontierung?",{"type":115,"attrs":4431,"content":4432},{"backgroundColor":25},[4433],{"type":118,"attrs":4434,"content":4435},{"textAlign":25},[4436],{"text":4437,"type":124,"marks":4438},"Die Verantwortung für ordnungsgemäße Bücher bleibt beim Unternehmen. Die Software liefert einen Vorschlag, die endgültige Prüfung und Entscheidung liegen bei den zuständigen Personen im Finanzteam oder bei der Steuerkanzlei.",[4439],{"type":177,"attrs":4440},{"color":179},{"_uid":4442,"hide":28,"title":4443,"component":2025,"description":4444},"236197e4-393c-4419-9c94-f6650e8f9347","Was ist der Unterschied zwischen Vorkontierung und Kontierung?",{"type":115,"attrs":4445,"content":4446},{"backgroundColor":25},[4447],{"type":118,"attrs":4448,"content":4449},{"textAlign":25},[4450],{"text":4451,"type":124,"marks":4452},"Bei der Vorkontierung erhält ein Beleg einen Vorschlag, etwa für Sachkonto, Steuerschlüssel und Kostenstelle. Die Kontierung ist die endgültige Zuordnung, die nach der Prüfung und Bestätigung gilt.",[4453],{"type":177,"attrs":4454},{"color":179},{"_uid":4456,"hide":28,"title":4457,"component":2025,"description":4458},"be88f6ef-a366-43d6-b1b5-0cbbe29c04f0","Welche Belege sollten immer manuell geprüft werden?",{"type":115,"attrs":4459,"content":4460},{"backgroundColor":25},[4461],{"type":118,"attrs":4462,"content":4463},{"textAlign":25},[4464],{"text":4465,"type":124,"marks":4466},"Dazu gehören insbesondere neue Lieferant:innen, Mischbelege, ausländische Rechnungen, Reverse-Charge-Fälle, Bewirtungskosten, Anzahlungen und Vorgänge mit mehreren Gesellschaften oder Kostenstellen.",[4467],{"type":177,"attrs":4468},{"color":179},[4470],{"cta":4471,"_uid":4472,"title":4473,"layout":98,"eyebrow":4481,"subtitle":4484,"component":215,"textAlign":98,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4487,"sectionSettings":4488,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":98},[],"aeb99d52-60b1-455c-829b-dfd584bc1e6c",{"type":115,"attrs":4474,"content":4475},{"backgroundColor":25},[4476],{"type":215,"attrs":4477,"content":4478},{"level":217,"textAlign":25},[4479],{"text":4480,"type":124},"Häufige Fragen zu Machine Learning in der Buchhaltung",{"type":115,"content":4482},[4483],{"type":118},{"type":115,"content":4485},[4486],{"type":118},[],[],[],"machine-learning-buchhaltung","de/blog/machine-learning-buchhaltung",-3960,[],"fde23de4-a346-4e48-9496-c83fd749decd",[],"blog/machine-learning-buchhaltung",[4498,4499,4500],{"path":4496,"name":25,"lang":37,"published":25},{"path":4496,"name":25,"lang":32,"published":25},{"path":4496,"name":25,"lang":40,"published":25},1793980909045]