Demands of Form for German Enclosures
- It is very important that the full company name
appears from the accommodation bills, no matter the size of the
amount. It will not be adequate to fill in your company name
subsequently. It is always the bill issuer who is in charge for
filling in the company name, and should this take place by a ball
pen, it will be necessary that the bill will also be dated, stamped
by company stamp and signed.
- Furthermore the names of the persons, who have
stayed over-night, must appear in the bill. It is OK, if you
yourselves add the names onto the backside of the bill.
- In all enclosures, in which the amount is equal
to or bigger than 100 EUR, the demands of form are like the ones in
the hotel bills cf., point 1 and 2.
- For restaurant- and consumption bills
under 100 EUR, it is still legal to stamp the enclosures on the
back.
The German authorities however demand those small
bills under 100 EUR as a minimum must fulfil the following demands
for form and must contain:
- Name and address of the supplier
- Date for receiving of the service
- Quantity and the normal description of the
product or the kind or extent of the service
- The price for the article or for the
service, and the VAT amount or the rate of the VAT