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Am häufigsten vergessen wird Punkt 5 – dabei ist die Begründung entscheidend für die Glaubwürdigkeit.",[625],{"type":161,"attrs":626},{"color":163},{"type":222,"attrs":628,"content":630},{"level":629,"textAlign":25},3,[631],{"text":632,"type":109,"marks":633},"Kein Vorsteuerabzug bei Eigenbelegen",[634],{"type":161,"attrs":635},{"color":636},"#434343",{"type":103,"attrs":638,"content":639},{"textAlign":25,"key":328},[640,645,652,660,665,672,680],{"text":641,"type":109,"marks":642},"Nach",[643],{"type":161,"attrs":644},{"color":163},{"text":241,"type":109,"marks":646},[647,650],{"type":244,"attrs":648},{"href":649,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.gesetze-im-internet.de/ustg_1980/__14.html",{"type":161,"attrs":651},{"color":163},{"text":653,"type":109,"marks":654},"§ 14 UStG",[655,657,659],{"type":244,"attrs":656},{"href":649,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":658},{"color":256},{"type":258},{"text":661,"type":109,"marks":662}," setzt der Vorsteuerabzug eine ordnungsgemäße Rechnung mit gesondert ausgewiesener Umsatzsteuer voraus – ein selbst erstellter Beleg erfüllt diese Voraussetzung nicht. Den Bruttobetrag können Sie dennoch als",[663],{"type":161,"attrs":664},{"color":163},{"text":241,"type":109,"marks":666},[667,670],{"type":244,"attrs":668},{"href":669,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.spendesk.com/de/blog/betriebsausgaben/",{"type":161,"attrs":671},{"color":163},{"text":673,"type":109,"marks":674},"Betriebsausgabe",[675,677,679],{"type":244,"attrs":676},{"href":669,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":678},{"color":256},{"type":258},{"text":681,"type":109,"marks":682}," geltend machen.",[683],{"type":161,"attrs":684},{"color":163},{"type":222,"attrs":686,"content":687},{"level":224,"textAlign":25},[688],{"text":689,"type":109,"marks":690},"GoBD-Anforderungen an digitale Eigenbelege seit Juli 2025",[691],{"type":161,"attrs":692},{"color":163},{"type":103,"attrs":694,"content":695},{"textAlign":25,"key":361},[696,701,707,712,719,727,732,739,747],{"text":697,"type":109,"marks":698},"Am ",[699],{"type":161,"attrs":700},{"color":163},{"text":702,"type":109,"marks":703},"14. Juli 2025",[704,706],{"type":161,"attrs":705},{"color":163},{"type":288},{"text":708,"type":109,"marks":709}," veröffentlichte das Bundesministerium der Finanzen die",[710],{"type":161,"attrs":711},{"color":163},{"text":241,"type":109,"marks":713},[714,717],{"type":244,"attrs":715},{"href":716,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2025-07-14-GoBD-2-aenderung.pdf",{"type":161,"attrs":718},{"color":163},{"text":720,"type":109,"marks":721},"2. GoBD-Änderung",[722,724,726],{"type":244,"attrs":723},{"href":716,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":725},{"color":256},{"type":258},{"text":728,"type":109,"marks":729},". Das Schreiben aktualisiert die bestehenden Regelungen und berücksichtigt die verkürzten",[730],{"type":161,"attrs":731},{"color":163},{"text":241,"type":109,"marks":733},[734,737],{"type":244,"attrs":735},{"href":736,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.spendesk.com/de/blog/aufbewahrungspflicht-rechnungen/",{"type":161,"attrs":738},{"color":163},{"text":740,"type":109,"marks":741},"Aufbewahrungsfristen",[742,744,746],{"type":244,"attrs":743},{"href":736,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":745},{"color":256},{"type":258},{"text":748,"type":109,"marks":749}," aus dem Vierten Bürokratieentlastungsgesetz (BEG IV).",[750],{"type":161,"attrs":751},{"color":163},{"type":222,"attrs":753,"content":754},{"level":629,"textAlign":25},[755],{"text":756,"type":109,"marks":757},"Die drei GoBD-Grundsätze für digitale Eigenbelege",[758],{"type":161,"attrs":759},{"color":636},{"type":304,"attrs":761},{"id":306,"body":762},[763],{"_uid":764,"asset":765,"caption":770,"component":317},"i-2396c81c-9a5a-4dfe-b7ee-96dfd0f69d51",{"id":766,"alt":767,"name":83,"focus":83,"title":756,"source":83,"filename":768,"copyright":65,"fieldtype":88,"meta_data":769,"is_external_url":28},195565914406433,"Tabelle mit den drei GoBD-Grundsätzen für digitale Eigenbelege: Nachvollziehbarkeit, Unveränderbarkeit und zeitnahe Erfassung mit jeweiliger Erklärung für die Praxis","https://a.storyblok.com/f/146026/648x408/8e48c910e0/gobd_grundsaetze.jpg",{"alt":767,"title":756,"source":83,"copyright":65},"Die 2. GoBD-Änderung vom Juli 2025 hat diese drei Grundsätze nicht verändert – sie gelten unverändert und sind die Mindestanforderung für jede revisionssichere Archivierung digitaler Eigenbelege.",{"type":222,"attrs":772,"content":773},{"level":629,"textAlign":25},[774],{"text":775,"type":109,"marks":776},"Neue Aufbewahrungsfrist: 8 statt 10 Jahre",[777],{"type":161,"attrs":778},{"color":636},{"type":103,"attrs":780,"content":781},{"textAlign":25,"key":372},[782],{"text":783,"type":109,"marks":784},"Seit dem Januar 2025 beträgt die Aufbewahrungsfrist für Belege und Rechnungen nur noch 8 Jahre. Bilanzunterlagen bleiben bei 10 Jahren. Ein heute erstellter Eigenbeleg muss also bis mindestens 2033 revisionssicher archiviert sein.",[785],{"type":161,"attrs":786},{"color":163},{"type":222,"attrs":788,"content":789},{"level":629,"textAlign":25},[790],{"text":791,"type":109,"marks":792},"Die digitale Datei ist das Original",[793],{"type":161,"attrs":794},{"color":636},{"type":103,"attrs":796,"content":797},{"textAlign":25,"key":383},[798,803,810,818],{"text":799,"type":109,"marks":800},"Erstellen Sie einen Eigenbeleg als Excel oder PDF, ist diese Datei das Original – ein Papierausdruck ersetzt die digitale Archivierung nicht. Das BMF-Schreiben stellt klar: Das originäre Dokument muss in seiner ursprünglichen Form unveränderbar aufbewahrt werden. Die",[801],{"type":161,"attrs":802},{"color":163},{"text":241,"type":109,"marks":804},[805,808],{"type":244,"attrs":806},{"href":807,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.ihk-muenchen.de/ratgeber/steuern/finanzverwaltung/grundsaetze-elektronische-buchfuehrung-gobd/",{"type":161,"attrs":809},{"color":163},{"text":811,"type":109,"marks":812},"IHK München",[813,815,817],{"type":244,"attrs":814},{"href":807,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":816},{"color":256},{"type":258},{"text":819,"type":109,"marks":820}," fasst die wesentlichen Grundsätze zusammen.",[821],{"type":161,"attrs":822},{"color":163},{"type":103,"attrs":824,"content":825},{"textAlign":25,"key":394},[826,831,838,846],{"text":827,"type":109,"marks":828},"Ein typischer Fehler taucht in der Praxis häufig auf: Ein Buchhalter erstellt einen Eigenbeleg in Excel, druckt ihn aus, heftet ihn ab – und löscht die Datei. Unter GoBD ist das unzureichend. Die Excel-Datei muss unveränderbar in einem DMS gespeichert werden. Wer bereits",[829],{"type":161,"attrs":830},{"color":163},{"text":241,"type":109,"marks":832},[833,836],{"type":244,"attrs":834},{"href":835,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.spendesk.com/de/blog/rechnungen-digitalisieren/",{"type":161,"attrs":837},{"color":163},{"text":839,"type":109,"marks":840},"Rechnungen digitalisiert",[841,843,845],{"type":244,"attrs":842},{"href":835,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":844},{"color":256},{"type":258},{"text":847,"type":109,"marks":848},", sollte Eigenbelege in denselben Workflow einbinden.",[849],{"type":161,"attrs":850},{"color":163},{"type":222,"attrs":852,"content":853},{"level":629,"textAlign":25},[854],{"text":855,"type":109,"marks":856},"Verfahrensdokumentation nicht vergessen",[857],{"type":161,"attrs":858},{"color":636},{"type":103,"attrs":860,"content":861},{"textAlign":25,"key":403},[862,867,874,882],{"text":863,"type":109,"marks":864},"Ihre Verfahrensdokumentation muss den gesamten Prozess abbilden: Wer darf Eigenbelege erstellen? Welche Freigabestufen gelten? Wo werden die digitalen Originale archiviert? Spendesk archiviert Belege automatisch GoBD-konform und überträgt sie direkt an",[865],{"type":161,"attrs":866},{"color":163},{"text":241,"type":109,"marks":868},[869,872],{"type":244,"attrs":870},{"href":871,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.spendesk.com/de/integrations/spend-management-datev/",{"type":161,"attrs":873},{"color":163},{"text":875,"type":109,"marks":876},"DATEV Unternehmen Online",[877,879,881],{"type":244,"attrs":878},{"href":871,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":880},{"color":256},{"type":258},{"text":883,"type":109,"marks":884}," – ohne manuelle Ablage und ohne Medienbruch.",[885],{"type":161,"attrs":886},{"color":163},{"type":222,"attrs":888,"content":889},{"level":224,"textAlign":25},[890],{"text":891,"type":109,"marks":892},"Eigenbeleg-Vorlage zum Ausfüllen",[893],{"type":161,"attrs":894},{"color":163},{"type":304,"attrs":896},{"id":306,"body":897},[898],{"_uid":899,"asset":900,"caption":906,"component":317},"i-f02e1eac-554d-45aa-852a-6faee02a3bdd",{"id":901,"alt":902,"name":83,"focus":83,"title":903,"source":83,"filename":904,"copyright":65,"fieldtype":88,"meta_data":905,"is_external_url":28},195565879467548,"Ausfüllbare Vorlage für einen Eigenbeleg mit allen acht Pflichtangaben gemäß GoBD und § 147 AO: Zahlungsempfänger, Aufwendungsart, Datum, Betrag, Begründung, Ausstellungsdatum, Unterschrift und Belegnummer","Eigenbeleg-Vorlage: alle 8 Pflichtangaben auf einen Blick","https://a.storyblok.com/f/146026/648x678/b0d24053cd/eigenbeleg_vorlage.jpg",{"alt":902,"title":903,"source":83,"copyright":65},"Diese Vorlage enthält alle Pflichtangaben, die das Finanzamt für die Anerkennung eines Eigenbelegs verlangt. Wichtig: Wird sie digital ausgefüllt, ist die Datei das Original – ein Papierausdruck allein genügt den GoBD-Anforderungen nicht.",{"type":103,"attrs":908,"content":909},{"textAlign":25,"key":442},[910],{"text":911,"type":109,"marks":912},"Wichtig: Die Vorlage ist ein inhaltliches Muster. Für die GoBD-konforme Archivierung muss die digitale Datei revisionssicher gespeichert werden – ein ausgedrucktes Formular reicht nicht.",[913],{"type":161,"attrs":914},{"color":163},{"type":222,"attrs":916,"content":917},{"level":224,"textAlign":25},[918],{"text":919,"type":109,"marks":920},"Ausgefülltes Praxisbeispiel",[921],{"type":161,"attrs":922},{"color":163},{"type":304,"attrs":924},{"id":306,"body":925},[926],{"_uid":927,"asset":928,"caption":934,"component":317},"i-1e2558f5-0eaa-4031-b7db-3ffd97ad2355",{"id":929,"alt":930,"name":83,"focus":83,"title":931,"source":83,"filename":932,"copyright":65,"fieldtype":88,"meta_data":933,"is_external_url":28},195565862809115,"Ausgefülltes Beispiel eines Eigenbelegs für ein Trinkgeld bei einem Geschäftsessen – alle acht Pflichtangaben vollständig und korrekt eingetragen, Belegnummer EB-2025-047","Eigenbeleg korrekt ausgefüllt: ein Praxisbeispiel","https://a.storyblok.com/f/146026/648x678/041395c135/eigenbeleg_beispiel.jpg",{"alt":930,"title":931,"source":83,"copyright":65},"So sieht ein vollständig ausgefüllter Eigenbeleg aus. Entscheidend ist vor allem Feld 5: Die Begründung für den fehlenden Originalbeleg – hier „Trinkgeld, kein separater Beleg vom Empfänger\" – ist für das Finanzamt das wichtigste Kriterium zur Glaubwürdigkeitsprüfung.",{"type":222,"attrs":936,"content":937},{"level":224,"textAlign":25},[938],{"text":939,"type":109,"marks":940},"Fazit: Eigenbeleg als Ausnahme, nicht als Regel",[941],{"type":161,"attrs":942},{"color":163},{"type":103,"attrs":944,"content":946},{"textAlign":25,"key":945},"p-17",[947,952,958],{"text":948,"type":109,"marks":949},"Eine Eigenbeleg-Vorlage ist ein Workaround – der eigentliche Hebel liegt in der ",[950],{"type":161,"attrs":951},{"color":163},{"text":953,"type":109,"marks":954},"Vermeidung fehlender Belege",[955,957],{"type":161,"attrs":956},{"color":163},{"type":288},{"text":959,"type":109,"marks":960},". Spendesk erfasst Ausgaben und Belege per OCR direkt beim Bezahlen und überträgt sie automatisch GoBD-konform an DATEV Unternehmen Online. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2626,"title":2627,"component":1010,"description":2628},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":100,"content":2629},[2630],{"type":103,"content":2631},[2632,2634,2635,2636,2640,2641,2643,2644,2645,2647,2648,2649,2653,2654,2656,2657,2658,2660,2661,2662,2664,2668,2670,2671,2672,2674,2675,2676],{"text":2633,"type":109},"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":2478},{"type":2478},{"text":2637,"type":109,"marks":2638},"Für Beschäftigte",[2639],{"type":288},{"type":2478},{"text":2642,"type":109},"Die Teammitglieder müssen Ausgaben nicht mehr aus eigener Tasche vorstrecken. Stattdessen fragen Sie einen Betrag für einen bestimmten Kauf an und können die Zahlung mit ihrer (physischen) Spendesk-Karte oder einer virtuellen Karte durchführen.",{"type":2478},{"type":2478},{"text":2646,"type":109},"Wenn die Beschäftigten aus irgendeinem Grund ihre Spendesk-Karte nicht verwenden können, machen sie über die mobile Spendesk-App ein Foto der Quittung und erstellen direkt unterwegs eine digitale Spesenabrechnung. Diese wird zur Validierung direkt an die Führungskraft, und dann weiter an das Finanzteam geschickt.",{"type":2478},{"type":2478},{"text":2650,"type":109,"marks":2651},"Für Finanzteams",[2652],{"type":288},{"type":2478},{"text":2655,"type":109},"Alle Beschäftigten haben ihr eigenes Spendesk-Profil und eine eigene Spesenkarte, die mit einem bestimmten Betrag aufgeladen wird. 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So gehen keine Belege mehr verloren.",{"type":2478},{"type":2478},{"text":2673,"type":109},"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":2478},{"type":2478},{"text":2677,"type":109},"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.",[2679],{"cta":2680,"_uid":2681,"title":2682,"eyebrow":2689,"subtitle":2692,"component":222,"textAlign":83,"sectionSettings":2698,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":83},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":100,"content":2683},[2684],{"type":222,"attrs":2685,"content":2686},{"level":224},[2687],{"text":2688,"type":109},"Nutzen Sie Spendesk",{"type":100,"content":2690},[2691],{"type":103},{"type":100,"content":2693},[2694],{"type":103,"content":2695},[2696],{"text":2697,"type":109},"Schließen Sie Ihre Buchhaltung 4x schneller ab, sammeln Sie über 95 % der Belege pünktlich und erhalten Sie 100 % Transparenz über die Unternehmensausgaben.",[],[],"Weitere Artikel","Inhaltsverzeichnis",[2703,2859,3089,3221],{"name":2704,"created_at":2705,"published_at":2706,"updated_at":2707,"id":2708,"uuid":2709,"content":2710,"slug":2847,"full_slug":2848,"sort_by_date":25,"position":2849,"tag_list":2850,"is_startpage":28,"parent_id":1122,"meta_data":25,"group_id":2851,"first_published_at":2852,"release_id":25,"lang":32,"path":25,"alternates":2853,"default_full_slug":2854,"translated_slugs":2855},"Mehrwertsteuer Restaurant 2026: Speisen korrekt buchen ","2026-06-25T11:30:29.532Z","2026-11-03T12:13:55.401Z","2026-11-03T12:13:55.430Z",191272671410281,"fb32f08f-d8be-4746-bc61-30b5c6a2a2e0",{"_uid":2711,"title":2712,"topics":2713,"noIndex":28,"category":2722,"language":2731,"component":976,"heroMedia":2732,"publishedAt":2733,"redirectUrl":83,"listingImage":2734,"metaDescription":2741,"bottomArticleCta":2742,"componentsAfterTheArticle":2743},"c3360256-bc46-4040-895f-e5d44366eb25","Mehrwertsteuer im Restaurant 2026: Speisen korrekt buchen ",[2714],{"name":125,"created_at":126,"published_at":127,"updated_at":128,"id":129,"uuid":130,"content":2715,"slug":139,"full_slug":140,"sort_by_date":25,"position":141,"tag_list":2716,"is_startpage":28,"parent_id":143,"meta_data":25,"group_id":144,"first_published_at":145,"release_id":25,"lang":32,"path":25,"alternates":2717,"default_full_slug":147,"translated_slugs":2718,"_stopResolving":41},{"_uid":138,"name":125,"component":22},[],[],[2719,2720,2721],{"path":147,"name":25,"lang":37,"published":25},{"path":147,"name":25,"lang":32,"published":25},{"path":147,"name":25,"lang":40,"published":25},{"name":964,"created_at":965,"published_at":16,"updated_at":966,"id":967,"uuid":968,"content":2723,"slug":976,"full_slug":977,"sort_by_date":25,"position":53,"tag_list":2725,"is_startpage":28,"parent_id":979,"meta_data":25,"group_id":980,"first_published_at":981,"release_id":25,"lang":32,"path":25,"alternates":2726,"default_full_slug":983,"translated_slugs":2727,"_stopResolving":41},{"_uid":970,"icon":2724,"name":964,"component":975},{"id":972,"alt":973,"name":83,"focus":83,"title":83,"filename":974,"copyright":83,"fieldtype":88,"is_external_url":28},[],[],[2728,2729,2730],{"path":983,"name":25,"lang":37,"published":25},{"path":983,"name":25,"lang":32,"published":25},{"path":983,"name":25,"lang":40,"published":25},[32],[],"2026-06-25 00:00",[2735],{"_uid":2736,"asset":2737,"caption":83,"component":317},"0aeb2c80-fe56-4b22-856d-d30357f84ffd",{"id":2738,"alt":83,"name":83,"focus":83,"title":83,"source":83,"filename":2739,"copyright":83,"fieldtype":88,"meta_data":2740,"is_external_url":28},174400058601475,"https://a.storyblok.com/f/146026/1376x768/5856800d6b/what-is-invoice-discounting.png",{},"Seit 2026 gelten sieben Prozent auf Speisen, 19 Prozent auf Getränke. So buchen Sie Bewirtungsbelege korrekt in SKR03 und vermeiden Vorsteuerfehler.",[],[2744],{"cta":2745,"_uid":2746,"items":2747,"heading":2827,"reverse":28,"component":1116,"sectionSettings":2846},[],"f47d1b42-bcb2-495a-8967-5fa97c8af620",[2748,2762,2775,2788,2801,2814],{"_uid":2749,"hide":28,"title":2750,"component":1010,"description":2751},"375c7d27-fdec-4399-b32d-8dedca030b48","Gilt sieben Prozent MwSt 2026 auf alle Speisen im Restaurant?",{"type":100,"content":2752},[2753],{"type":103,"attrs":2754,"content":2755},{"textAlign":25},[2756],{"text":2757,"type":109,"marks":2758},"Ja. Seit dem 1. Januar 2026 gelten dauerhaft sieben Prozent auf alle Speisen, unabhängig davon, ob sie vor Ort verzehrt, mitgenommen oder geliefert werden. Getränke bleiben bei 19 Prozent – mit Ausnahme von Milchmischgetränken mit mindestens 75 Prozent Milchanteil und Leitungswasser.",[2759],{"type":161,"attrs":2760},{"color":2761},"#111418",{"_uid":2763,"hide":28,"title":2764,"component":1010,"description":2765},"be13124a-d45d-4da3-bc47-a2772ea4b6ee","Welche Bewirtungskosten sind abzugsfähig und welche nicht?",{"type":100,"content":2766},[2767],{"type":103,"attrs":2768,"content":2769},{"textAlign":25},[2770],{"text":2771,"type":109,"marks":2772},"70 Prozent der angemessenen Netto-Bewirtungskosten sind nach Paragraph 4 Abs. 5 Nr. 2 EStG als Betriebsausgaben abzugsfähig. Die restlichen 30 Prozent sind nicht abzugsfähig. Der Vorsteuerabzug bleibt davon unberührt und ist zu 100 Prozent möglich.",[2773],{"type":161,"attrs":2774},{"color":2761},{"_uid":2776,"hide":28,"title":2777,"component":1010,"description":2778},"11c5e914-ab92-4ecb-8928-359054f62152","Wie buche ich Bewirtungskosten mit zwei MwSt-Sätzen korrekt?",{"type":100,"content":2779},[2780],{"type":103,"attrs":2781,"content":2782},{"textAlign":25},[2783],{"text":2784,"type":109,"marks":2785},"Teilen Sie die Nettosumme in Speisen (Vorsteuer sieben Prozent, Konto 1571 in SKR03) und Getränke (Vorsteuer 19 Prozent, Konto 1576). Dann buchen Sie 70 Prozent der Nettosumme auf Konto 4650 und 30 Prozent auf Konto 4654.",[2786],{"type":161,"attrs":2787},{"color":2761},{"_uid":2789,"hide":28,"title":2790,"component":1010,"description":2791},"9373c41c-28f4-46d8-83e2-d9f210efe775","Wie teile ich die Mehrwertsteuer auf einer Restaurantquittung auf?",{"type":100,"content":2792},[2793],{"type":103,"attrs":2794,"content":2795},{"textAlign":25},[2796],{"text":2797,"type":109,"marks":2798},"Multiplizieren Sie den Speisen-Nettobetrag mit sieben Prozent und den Getränke-Nettobetrag mit 19 Prozent. Die Summe ist Ihre abzugsfähige Vorsteuer – zu 100 Prozent, unabhängig von der ertragsteuerlichen 70/30-Regel.",[2799],{"type":161,"attrs":2800},{"color":2761},{"_uid":2802,"hide":28,"title":2803,"component":1010,"description":2804},"3fffe330-16a4-4ae9-8b2c-d8e067df93f3","Ist Trinkgeld bei Bewirtungskosten abzugsfähig?",{"type":100,"content":2805},[2806],{"type":103,"attrs":2807,"content":2808},{"textAlign":25},[2809],{"text":2810,"type":109,"marks":2811},"Ja, wenn der Kellner es handschriftlich auf dem Beleg quittiert hat. 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Ein offener Business-Reisekoffer bündelt zentrale Elemente des Reisekostenprozesses, darunter Firmenkarten, Hotelbuchungen, Bahnreisen, Belege und Ausgaben. 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Spendesk unterstützt Ihr Finanzteam bei Freigaben, Belegerfassung und DATEV-Übergabe.",[2949],{"cta":2950,"_uid":2951,"items":2952,"heading":3056,"reverse":28,"component":1116,"sectionSettings":3076},[],"326ccea5-e2b8-42be-983b-1aa2015b2f6d",[2953,2967,2981,3014,3028,3042],{"_uid":2954,"hide":28,"title":2955,"component":1010,"description":2956},"48813916-7e2c-4b07-9660-11eef7679732","Was kostet eine Reisekosten-Software?",{"type":100,"attrs":2957,"content":2958},{"backgroundColor":25},[2959],{"type":103,"attrs":2960,"content":2961},{"textAlign":25},[2962],{"text":2963,"type":109,"marks":2964},"Die Kosten hängen vom Preismodell, der Zahl der Reisenden, den Buchungen, Firmenkarten und Schnittstellen ab. Vergleichen Sie Angebote anhand Ihres tatsächlichen Reisevolumens und berücksichtigen Sie Implementierung, Support und Fremdwährungsgebühren.",[2965],{"type":161,"attrs":2966},{"color":163},{"_uid":2968,"hide":28,"title":2969,"component":1010,"description":2970},"c4686633-4f02-49a5-90d2-9793c21d2bbf","Gibt es kostenlose Reisekosten-Apps für Unternehmen?",{"type":100,"attrs":2971,"content":2972},{"backgroundColor":25},[2973],{"type":103,"attrs":2974,"content":2975},{"textAlign":25},[2976],{"text":2977,"type":109,"marks":2978},"Kostenlose Einstiegstarife gibt es meist mit begrenzter Nutzerzahl oder eingeschränkten Funktionen. 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Weitere Informationen finden Sie in den",[2993],{"type":161,"attrs":2994},{"color":163},{"text":241,"type":109,"marks":2996},[2997,3000],{"type":244,"attrs":2998},{"href":2999,"uuid":25,"anchor":25,"target":25,"linktype":91},"https://www.ihk-muenchen.de/ratgeber/steuern/steuerliche-sonderthemen/finanzverwaltung/grundsaetze-elektronische-buchfuehrung-gobd/",{"type":161,"attrs":3001},{"color":163},{"text":3003,"type":109,"marks":3004},"Hinweisen zur elektronischen Buchführung und GoBD",[3005,3007,3009],{"type":244,"attrs":3006},{"href":2999,"uuid":25,"anchor":25,"target":25,"linktype":91},{"type":161,"attrs":3008},{"color":256},{"type":258},{"text":1063,"type":109,"marks":3011},[3012],{"type":161,"attrs":3013},{"color":163},{"_uid":3015,"hide":28,"title":3016,"component":1010,"description":3017},"32bf42b5-abe5-45f3-8238-1db75cb9a3fe","Berechnet eine Reisekosten-Software Auslandspauschalen automatisch?",{"type":100,"attrs":3018,"content":3019},{"backgroundColor":25},[3020],{"type":103,"attrs":3021,"content":3022},{"textAlign":25},[3023],{"text":3024,"type":109,"marks":3025},"Viele Lösungen hinterlegen Inlandspauschalen. Bei Auslandspauschalen unterscheiden sich Aktualisierung und Funktionsumfang deutlich. Prüfen Sie, ob neue BMF-Werte automatisch übernommen werden und wie Änderungen dokumentiert werden.",[3026],{"type":161,"attrs":3027},{"color":163},{"_uid":3029,"hide":28,"title":3030,"component":1010,"description":3031},"d9807e33-3ad1-4199-8923-0dbbcb33d292","Kann eine Reisekosten-Software auch Firmenkarten verwalten?",{"type":100,"attrs":3032,"content":3033},{"backgroundColor":25},[3034],{"type":103,"attrs":3035,"content":3036},{"textAlign":25},[3037],{"text":3038,"type":109,"marks":3039},"Das hängt vom Softwaretyp ab. Buchungstools und HR-Module verwalten Firmenkarten häufig nur eingeschränkt. Ausgabenmanagement-Plattformen können Kartenlimits, Händlerkategorien, Freigaben und Belegpflichten miteinander verbinden.",[3040],{"type":161,"attrs":3041},{"color":163},{"_uid":3043,"hide":28,"title":3044,"component":1010,"description":3045},"ca34eb84-59c7-4090-bf51-29730455479f","Welche DATEV-Schnittstelle ist für Reisekosten geeignet?",{"type":100,"attrs":3046,"content":3047},{"backgroundColor":25},[3048],{"type":103,"attrs":3049,"content":3050},{"textAlign":25},[3051],{"text":3052,"type":109,"marks":3053},"Das hängt davon ab, ob Sie nur Buchungsdaten, nur Belegbilder oder beides übertragen möchten. Lassen Sie sich zeigen, wie Reisebelege, Kostenstellen, Steuerschlüssel und Korrekturen in DATEV Unternehmen online ankommen.",[3054],{"type":161,"attrs":3055},{"color":163},[3057],{"cta":3058,"_uid":3059,"title":3060,"layout":83,"eyebrow":3068,"subtitle":3071,"component":222,"textAlign":83,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3074,"sectionSettings":3075,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":83},[],"493e8d57-2930-4f74-ae9d-f5a8fd486e00",{"type":100,"attrs":3061,"content":3062},{"backgroundColor":25},[3063],{"type":222,"attrs":3064,"content":3065},{"level":224,"textAlign":25},[3066],{"text":3067,"type":109},"Häufige Fragen zu Reisekostensoftware",{"type":100,"content":3069},[3070],{"type":103},{"type":100,"content":3072},[3073],{"type":103},[],[],[],"reisekosten-software","de/blog/reisekosten-software",-3850,[],"7efea448-83a2-4711-86b5-21bdef958a38","2026-10-23T12:00:24.184Z",[],"blog/reisekosten-software",[3086,3087,3088],{"path":3084,"name":25,"lang":37,"published":25},{"path":3084,"name":25,"lang":32,"published":25},{"path":3084,"name":25,"lang":40,"published":25},{"name":3090,"created_at":3091,"published_at":3092,"updated_at":3093,"id":3094,"uuid":3095,"content":3096,"slug":3209,"full_slug":3210,"sort_by_date":25,"position":3211,"tag_list":3212,"is_startpage":28,"parent_id":1122,"meta_data":25,"group_id":3213,"first_published_at":3214,"release_id":25,"lang":32,"path":25,"alternates":3215,"default_full_slug":3216,"translated_slugs":3217},"Verpflegungspauschale 2026: Inlands- und Auslandssätze automatisch korrekt abrechnen","2026-05-29T10:07:03.266Z","2026-11-03T12:13:58.814Z","2026-11-03T12:13:58.837Z",181697016934956,"77a04bc7-9a3a-436c-b92d-7b1aaed32a93",{"_uid":3097,"title":3090,"topics":3098,"noIndex":28,"category":3107,"language":3116,"component":976,"heroMedia":3117,"publishedAt":3118,"redirectUrl":83,"listingImage":3119,"metaDescription":3127,"bottomArticleCta":3128,"componentsAfterTheArticle":3129},"ddf1e657-63be-406c-ae2a-0a9dd58c57dd",[3099],{"name":125,"created_at":126,"published_at":127,"updated_at":128,"id":129,"uuid":130,"content":3100,"slug":139,"full_slug":140,"sort_by_date":25,"position":141,"tag_list":3101,"is_startpage":28,"parent_id":143,"meta_data":25,"group_id":144,"first_published_at":145,"release_id":25,"lang":32,"path":25,"alternates":3102,"default_full_slug":147,"translated_slugs":3103,"_stopResolving":41},{"_uid":138,"name":125,"component":22},[],[],[3104,3105,3106],{"path":147,"name":25,"lang":37,"published":25},{"path":147,"name":25,"lang":32,"published":25},{"path":147,"name":25,"lang":40,"published":25},{"name":964,"created_at":965,"published_at":16,"updated_at":966,"id":967,"uuid":968,"content":3108,"slug":976,"full_slug":977,"sort_by_date":25,"position":53,"tag_list":3110,"is_startpage":28,"parent_id":979,"meta_data":25,"group_id":980,"first_published_at":981,"release_id":25,"lang":32,"path":25,"alternates":3111,"default_full_slug":983,"translated_slugs":3112,"_stopResolving":41},{"_uid":970,"icon":3109,"name":964,"component":975},{"id":972,"alt":973,"name":83,"focus":83,"title":83,"filename":974,"copyright":83,"fieldtype":88,"is_external_url":28},[],[],[3113,3114,3115],{"path":983,"name":25,"lang":37,"published":25},{"path":983,"name":25,"lang":32,"published":25},{"path":983,"name":25,"lang":40,"published":25},[32],[],"2026-05-29 00:00",[3120],{"_uid":3121,"type":83,"asset":3122,"caption":83,"overlay":3126,"component":317},"03010bcb-5446-4ff8-a868-2f21748a7343",{"id":3123,"alt":83,"name":83,"focus":83,"title":83,"source":83,"filename":3124,"copyright":83,"fieldtype":88,"meta_data":3125,"is_external_url":28},136396862972941,"https://a.storyblok.com/f/146026/1536x1024/c9fe4e4e0a/plane-blue.png",{},[],"Verpflegungspauschale 2026: Inlands- & Auslandssätze, Kürzungsregeln und GoBD-konforme Archivierung – automatisiert statt manuell mit DATEV-Anbindung.",[],[3130],{"cta":3131,"_uid":3132,"items":3133,"heading":3186,"reverse":28,"component":1116,"sectionSettings":3208},[],"01088437-f790-46da-995e-22e79a8fbb24",[3134,3147,3160,3173],{"_uid":3135,"hide":28,"title":3136,"component":1010,"description":3137},"24c78e8e-8b67-4388-97bc-afb6cdc6e5a3","Was kostet eine Software für Reisekostenabrechnung?",{"type":100,"content":3138},[3139],{"type":103,"attrs":3140,"content":3141},{"textAlign":25},[3142],{"text":3143,"type":109,"marks":3144},"Cloud-basierte Lösungen starten bei ca. 5 bis 10 Euro pro Nutzer/Monat. Spendesk bietet ab dem ersten bezahlten Tarif unbegrenzte Nutzer und unbegrenzte virtuelle Firmenkarten – besonders planungssicher für wachsende Teams.",[3145],{"type":161,"attrs":3146},{"color":2761},{"_uid":3148,"hide":28,"title":3149,"component":1010,"description":3150},"ef2fb65e-6816-4708-ae35-85b33030732f","Wie integriere ich die Reisekostenabrechnung in DATEV?",{"type":100,"content":3151},[3152],{"type":103,"attrs":3153,"content":3154},{"textAlign":25},[3155],{"text":3156,"type":109,"marks":3157},"Über eine zertifizierte Schnittstelle zu DATEV Unternehmen Online werden Belege und Buchungssätze automatisch im SKR03- oder SKR04-Kontenrahmen übergeben. Die durchschnittliche Einrichtung dauert rund sechs Wochen.",[3158],{"type":161,"attrs":3159},{"color":2761},{"_uid":3161,"hide":28,"title":3162,"component":1010,"description":3163},"3d72bec9-d3aa-4134-94ed-1ceb9313c28a","Wie kürzt die Software die Verpflegungspauschale bei gestellten Mahlzeiten?",{"type":100,"content":3164},[3165],{"type":103,"attrs":3166,"content":3167},{"textAlign":25},[3168],{"text":3169,"type":109,"marks":3170},"Automatisch: 20 Prozent für Frühstück, je 40 Prozent für Mittag- und Abendessen – berechnet auf Basis des 28-Euro-Inlandssatzes bzw. des länderspezifischen BMF-Satzes im Ausland. Details finden Sie im Abschnitt „5 Schritte\" oben im Artikel.",[3171],{"type":161,"attrs":3172},{"color":2761},{"_uid":3174,"hide":28,"title":3175,"component":1010,"description":3176},"c7e21d2e-416b-4890-b150-c8bfb40212f1","Welche Reisekosten-Software passt am besten zu kleinen Teams?",{"type":100,"content":3177},[3178],{"type":103,"attrs":3179,"content":3180},{"textAlign":25},[3181],{"text":3182,"type":109,"marks":3183},"Für Teams unter 50 Mitarbeitenden eignen sich Cloud-Plattformen mit mobilem Belegscanner, DATEV-Anbindung, automatischer Pauschalberechnung und GoBD-konformer Archivierung – ab dem ersten Monat ohne manuellen 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00:00","6",[],"Verpflegungsmehraufwand 2026 auf einen Blick: 14 € / 28 € im Inland, aktuelle Auslandspauschalen laut BMF-Schreiben, Kürzungen bei Mahlzeiten und GoBD-konforme Abrechnung. Mit Tabelle & Rechenbeispiel.",[],[3285],{"_uid":3286,"items":3287,"heading":3341,"reverse":28,"component":1116,"sectionSettings":3359},"321974f2-a560-48aa-a4d3-2754cc0d04ec",[3288,3302,3315,3328],{"_uid":3289,"title":3290,"component":1010,"description":3291},"efdd3e4c-6e65-49eb-b282-73edecd9432f","Wie viel Verpflegungsmehraufwand kann ich bei Dienstreisen in Deutschland ansetzen?",{"type":100,"content":3292},[3293],{"type":103,"attrs":3294,"content":3295},{"textAlign":25},[3296],{"text":3297,"type":109,"marks":3298},"Der Verpflegungsmehraufwand ist eine Pauschale für zusätzliche Verpflegungskosten, die Arbeitnehmer:innen während einer beruflich bedingten Auswärtstätigkeit entstehen. Abrechenbar ist er ab einer Abwesenheit von mehr als acht Stunden – für kürzere Reisen gibt es keine Pauschale. Es gelten zwei Staffelungen: 14 € für 8 bis 24 Stunden Abwesenheit sowie für An- und Abreisetage, 28 € für jeden vollen Kalendertag ab 24 Stunden. Diese Beträge gelten seit 2021 unverändert – also auch 2025 und 2026. Für Auslandsdienstreisen gelten länderspezifische Sätze laut BMF-Schreiben vom 5. Dezember 2025.",[3299],{"type":161,"attrs":3300},{"color":3301},"oklch(0.147 0.004 49.25)",{"_uid":3303,"title":3304,"component":1010,"description":3305},"691a0176-3543-4096-a360-0e75524a2de8","Was ist der Unterschied zwischen Reisekosten und Betriebsausgaben, und wie mache ich die Pauschalen steuerlich geltend?",{"type":100,"content":3306},[3307],{"type":103,"attrs":3308,"content":3309},{"textAlign":25},[3310],{"text":3311,"type":109,"marks":3312},"Reisekosten sind Aufwendungen von Arbeitnehmer:innen bei einer beruflichen Auswärtstätigkeit. Sie werden entweder steuerfrei vom Arbeitgeber erstattet oder als Werbungskosten in der Anlage N der Einkommensteuererklärung geltend gemacht – beides gleichzeitig ist nicht möglich. 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Nicht erstattete Fahrtkosten können bis zu vier Jahre rückwirkend steuerlich geltend gemacht werden.",[3313],{"type":161,"attrs":3314},{"color":3301},{"_uid":3316,"title":3317,"component":1010,"description":3318},"b809138f-981d-42c7-b220-393ccfcfbbe3","Was passiert bei gestellten Mahlzeiten, und welche Kilometerpauschale gilt 2026?",{"type":100,"content":3319},[3320],{"type":103,"attrs":3321,"content":3322},{"textAlign":25},[3323],{"text":3324,"type":109,"marks":3325},"Werden Mahlzeiten vom Arbeitgeber gestellt, wird die Verpflegungspauschale gekürzt – stets auf Basis der Ganztagespauschale (28 €), auch an An- und Abreisetagen: Frühstück −20 % (5,60 €), Mittag- oder Abendessen je −40 % (je 11,20 €). Für Dienstreisen mit dem eigenen Pkw gilt 2026 unverändert eine Kilometerpauschale von 0,30 € pro gefahrenem Kilometer (Motorrad/Moped: 0,20 €/km). Bei Dienstreisen wird jeder tatsächlich gefahrene Kilometer angesetzt – anders als bei der Entfernungspauschale für den Arbeitsweg.",[3326],{"type":161,"attrs":3327},{"color":3301},{"_uid":3329,"title":3330,"component":1010,"description":3331},"0e6a9cb5-399b-45d2-a9f2-18765e500841","Was sind die GoBD-Anforderungen für digitale Belege, und gilt der Verpflegungsmehraufwand auch bei doppelter Haushaltsführung?",{"type":100,"content":3332},[3333],{"type":103,"attrs":3334,"content":3335},{"textAlign":25},[3336],{"text":3337,"type":109,"marks":3338},"Digitale Reisekostenbelege müssen unveränderbar, vollständig, nachvollziehbar und maschinell auswertbar sein. Die Aufbewahrungsfrist beträgt zehn Jahre (§ 147 AO). Unternehmen benötigen eine Verfahrensdokumentation – wer Papierbelege nach dem Scan vernichten möchte, muss dafür einen dokumentierten Prozess vorhalten. Bei doppelter Haushaltsführung können Verpflegungspauschalen nur in den ersten drei Monaten steuerlich abgesetzt werden. Danach sind ausschließlich Unterkunftskosten absetzbar.",[3339],{"type":161,"attrs":3340},{"color":3301},[3342],{"cta":3343,"_uid":3344,"title":3345,"eyebrow":3352,"subtitle":3355,"component":222,"textAlign":83,"sectionSettings":3358,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":83},[],"8cab4816-8f47-477c-87e2-39c51ea0439c",{"type":100,"content":3346},[3347],{"type":222,"attrs":3348,"content":3349},{"level":224},[3350],{"text":3351,"type":109},"Verpflegungsmehraufwand Spesensatze Dienstreisen — FAQ",{"type":100,"content":3353},[3354],{"type":103},{"type":100,"content":3356},[3357],{"type":103},[],[3360],{"_uid":3361,"hide":28,"theme":3362,"anchorId":83,"component":3363,"spacingTop":83,"hideOnDevices":3364,"spacingBottom":83,"floatingImages":3365,"variableOverrides":3366},"db1b70a0-1d92-43be-adfa-e9bf543bcbe9","light-theme","sectionSettings",[],[],[],"verpflegungsmehraufwand-spesensatze-dienstreisen","de/blog/verpflegungsmehraufwand-spesensatze-dienstreisen",1140,[3371],"Weird table","b813ab1b-4da0-44b0-b1b8-ff09c1c3ad1b","2022-11-04T13:36:49.161Z",[],"blog/verpflegungsmehraufwand-spesensatze-dienstreisen",[3377,3378,3379],{"path":3375,"name":25,"lang":37,"published":25},{"path":3375,"name":25,"lang":32,"published":25},{"path":3375,"name":25,"lang":40,"published":25},1793980916885]