You can be exempted from the obligation to issue receipts ("Belegausgabepflicht") if it is "unreasonable" for you to print a receipt for each guest in your company. To do this, you must submit an application for exemption to your tax office.
Prerequisites for the application are:
- You sell goods or services to many unknown persons
- There is a proven material or personal hardship for you as a taxpayer
Please note that the costs associated with the obligation to issue receipts (e.g. for additional receipt rolls) do not represent a material hardship!
To whom do I address the application?
To the tax office responsible for you. They will check in each individual case whether your application is approved.
How do I apply for exemption from the obligation to issue receipts?
The best thing is to discuss this with your tax advisor. They will be able to tell you what you should pay particular attention to when applying for exemption.
Draw up an informal letter addressed to your tax office. In it, explain the reasons why a receipt issuance obligation is not reasonable for your business and apply for exemption from the obligation to issue receipts.
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