Creating an invoice for a hotel stay

Whether business traveller, corporate client or private guest – sooner or later every property needs a correct invoice. For it to be recognised for tax purposes, certain mandatory details must be included. Here are the most important points at a glance.

Mandatory details of an invoice

A proper invoice usually contains:

• Full name and address of the hotel and the guest
• Tax number or VAT identification number
• Issue date and service period (arrival and departure)
• A sequential, unique invoice number
• Quantity and type of service (e.g. “3 nights in a double room”)
• Net amount, tax rate, tax amount and gross amount

VAT on accommodation and breakfast

In Germany the pure accommodation service is subject to the reduced rate of 7%. Additional services such as breakfast, minibar or parking, on the other hand, are subject to the standard rate of 19%. So an invoice often shows several tax rates at once – these should be clearly stated per line item.

Note: tax rates can change and vary by country. When in doubt, your tax adviser can help.

The sequential invoice number

Invoice numbers must be unique and consecutive without gaps. A dedicated number range per year (e.g. “2026-000001”) has proven its worth and stays clear. Important: never assign a number twice and never leave gaps.

By hand or by software?

Writing invoices by hand in a word processor is error-prone – especially with the sequential number and several tax rates. Software that generates an invoice directly from the booking saves time and avoids mistakes.

For handing data over to a tax advisor or bookkeeping, a CSV export is useful – Stay-Board already exports in DATEV-compatible encoding (Windows-1252, semicolon-separated), though a full DATEV "Buchungsstapel" format with G/L accounts isn't included yet.

Small-amount invoices: simplified rules below €250

For invoices with a total amount of up to €250 (gross), simplified requirements apply in Germany (§ 33 UStDV). Such a small-amount invoice does not necessarily need to include the recipient's full name and address, a separate net/tax/gross breakdown (a total amount with the tax rate shown is sufficient), or a sequential invoice number.

In practice this applies to, for example, a bar breakfast, a drink from the minibar or the sale of small extras at the front desk. As soon as a guest needs a full invoice for their company expense report, however, the full set of requirements always applies – regardless of the amount.

Company invoice for business travellers

Business travellers usually need their hotel invoice for an expense claim with their employer. For it to be recognised for tax purposes, the invoice must be made out to the company – not to the guest privately. This means specifically:

• Company name and full business address instead of the guest's private address
• All line items clearly separated: accommodation (7%), breakfast (19%), other extras (19%)
• If the corporate client provides their VAT identification number: include it on the invoice

It's best to ask for the company name and address at check-in so the invoice can be issued correctly at check-out. Subsequent corrections take time and require a formal credit note.

Cancellations: credit note instead of deletion

An invoice that has already been issued may never simply be deleted or overwritten – even in the case of a cancellation or error. The tax authority expects a complete, traceable record of all issued invoices.

The correct approach: issue a credit note (cancellation invoice) that explicitly refers to the original invoice number and amount. You can then create a new, corrected invoice with a new invoice number if needed. This process sounds laborious, but in good software it is done in two clicks.

Retention obligation: keep invoices for 10 years

As a hotelier you are legally required to retain all issued invoices for ten years (§ 147 German Fiscal Code). This applies to both paper documents and digital files. Importantly, invoices must remain legible and above all unalterable throughout the entire retention period.

A simple Word document is therefore not suitable – it can be changed at any time. Store your invoices as PDF/A (archival PDF) or use hotel software with integrated invoice archiving and export functionality.

E-invoicing in Germany 2025/2027: what's changing for hotels?

In the B2B sector (invoices between businesses), every company in Germany has been required to be able to receive e-invoices since 1 January 2025. From 2027, the obligation to issue e-invoices will also be phased in for many companies (based on turnover size).

For hotels this means concretely: if a corporate client requests their hotel invoice as a structured e-invoice (e.g. in XRechnung or ZUGFeRD format), you will need to comply. For private guests nothing changes for now. This area is evolving quickly – it is worth checking whether your hotel software can export e-invoices.

Frequently asked questions about hotel invoices

Does every guest have to receive an invoice?

Private guests have no legal right to an invoice. Anyone who requests one – typically business travellers – must receive a proper invoice with all mandatory details. It is nevertheless recommended to create an invoice for every stay, also as your own accounting record.

What if I forgot to issue an invoice?

Invoices can be issued retrospectively. The issue date is the actual date of issuance, not the check-out date. However, the service period (arrival and departure date) must be stated correctly so the invoice accurately reflects the stay.

Does the invoice have to be in German?

There is no legal requirement in Germany to issue invoices in German. For international guests, invoices can also be issued in English or another language. For your own accounting, German is more practical, as the tax authority may in some cases request a translation.

More about cleaning and room planning in the Housekeeping guide.

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