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So buchen Sie Bewirtungsbelege korrekt in SKR03 und vermeiden Vorsteuerfehler.",[],[1830],{"cta":1831,"_uid":1832,"items":1833,"heading":1913,"reverse":14,"component":1607,"sectionSettings":1932},[],"f47d1b42-bcb2-495a-8967-5fa97c8af620",[1834,1848,1861,1874,1887,1900],{"_uid":1835,"hide":14,"title":1836,"component":1482,"description":1837},"375c7d27-fdec-4399-b32d-8dedca030b48","Gilt sieben Prozent MwSt 2026 auf alle Speisen im Restaurant?",{"type":253,"content":1838},[1839],{"type":256,"attrs":1840,"content":1841},{"textAlign":24},[1842],{"text":1843,"type":262,"marks":1844},"Ja. Seit dem 1. Januar 2026 gelten dauerhaft sieben Prozent auf alle Speisen, unabhängig davon, ob sie vor Ort verzehrt, mitgenommen oder geliefert werden. 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Der Vorsteuerabzug bleibt davon unberührt und ist zu 100 Prozent möglich.",[1859],{"type":1115,"attrs":1860},{"color":1847},{"_uid":1862,"hide":14,"title":1863,"component":1482,"description":1864},"11c5e914-ab92-4ecb-8928-359054f62152","Wie buche ich Bewirtungskosten mit zwei MwSt-Sätzen korrekt?",{"type":253,"content":1865},[1866],{"type":256,"attrs":1867,"content":1868},{"textAlign":24},[1869],{"text":1870,"type":262,"marks":1871},"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.",[1872],{"type":1115,"attrs":1873},{"color":1847},{"_uid":1875,"hide":14,"title":1876,"component":1482,"description":1877},"9373c41c-28f4-46d8-83e2-d9f210efe775","Wie teile ich die Mehrwertsteuer auf einer Restaurantquittung auf?",{"type":253,"content":1878},[1879],{"type":256,"attrs":1880,"content":1881},{"textAlign":24},[1882],{"text":1883,"type":262,"marks":1884},"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.",[1885],{"type":1115,"attrs":1886},{"color":1847},{"_uid":1888,"hide":14,"title":1889,"component":1482,"description":1890},"3fffe330-16a4-4ae9-8b2c-d8e067df93f3","Ist Trinkgeld bei Bewirtungskosten abzugsfähig?",{"type":253,"content":1891},[1892],{"type":256,"attrs":1893,"content":1894},{"textAlign":24},[1895],{"text":1896,"type":262,"marks":1897},"Ja, wenn der Kellner es handschriftlich auf dem Beleg quittiert hat. 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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.",[],[2141],{"_uid":2142,"items":2143,"heading":2197,"reverse":14,"component":1607,"sectionSettings":2215},"321974f2-a560-48aa-a4d3-2754cc0d04ec",[2144,2158,2171,2184],{"_uid":2145,"title":2146,"component":1482,"description":2147},"efdd3e4c-6e65-49eb-b282-73edecd9432f","Wie viel Verpflegungsmehraufwand kann ich bei Dienstreisen in Deutschland ansetzen?",{"type":253,"content":2148},[2149],{"type":256,"attrs":2150,"content":2151},{"textAlign":24},[2152],{"text":2153,"type":262,"marks":2154},"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.",[2155],{"type":1115,"attrs":2156},{"color":2157},"oklch(0.147 0.004 49.25)",{"_uid":2159,"title":2160,"component":1482,"description":2161},"691a0176-3543-4096-a360-0e75524a2de8","Was ist der Unterschied zwischen Reisekosten und Betriebsausgaben, und wie mache ich die Pauschalen steuerlich geltend?",{"type":253,"content":2162},[2163],{"type":256,"attrs":2164,"content":2165},{"textAlign":24},[2166],{"text":2167,"type":262,"marks":2168},"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. Betriebsausgaben sind alle betrieblich veranlassten Aufwendungen bei Selbstständigen und Unternehmen (§ 4 Abs. 4 EStG). In beiden Fällen gilt: Verpflegungsmehraufwand darf nur pauschal angesetzt werden, nicht in tatsächlicher Höhe. Für die Fahrtkostenerstattung gibt es keine gesetzliche Frist – betrieblich üblich sind drei Monate nach Reiseende. Nicht erstattete Fahrtkosten können bis zu vier Jahre rückwirkend steuerlich geltend gemacht werden.",[2169],{"type":1115,"attrs":2170},{"color":2157},{"_uid":2172,"title":2173,"component":1482,"description":2174},"b809138f-981d-42c7-b220-393ccfcfbbe3","Was passiert bei gestellten Mahlzeiten, und welche Kilometerpauschale gilt 2026?",{"type":253,"content":2175},[2176],{"type":256,"attrs":2177,"content":2178},{"textAlign":24},[2179],{"text":2180,"type":262,"marks":2181},"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.",[2182],{"type":1115,"attrs":2183},{"color":2157},{"_uid":2185,"title":2186,"component":1482,"description":2187},"0e6a9cb5-399b-45d2-a9f2-18765e500841","Was sind die GoBD-Anforderungen für digitale Belege, und gilt der Verpflegungsmehraufwand auch bei doppelter Haushaltsführung?",{"type":253,"content":2188},[2189],{"type":256,"attrs":2190,"content":2191},{"textAlign":24},[2192],{"text":2193,"type":262,"marks":2194},"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. 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Firmenkarten können private Vorleistungen zusätzlich reduzieren.",[2355],{"type":1115,"attrs":2356},{"color":2157},{"_uid":2358,"title":2359,"component":1482,"description":2360},"1bd41c1c-1105-4934-b154-9331e663e49e","Was ist der Unterschied zwischen Auslagen und durchlaufenden Geldern?",{"type":253,"attrs":2361,"content":2362},{"backgroundColor":24},[2363],{"type":256,"attrs":2364,"content":2365},{"textAlign":24},[2366],{"text":2367,"type":262,"marks":2368},"Bei Auslagen bezahlen Mitarbeitende die Kosten zuerst selbst und erhalten später eine Erstattung. Durchlaufende Gelder werden ihnen vor der Ausgabe zur Verfügung gestellt.",[2369],{"type":1115,"attrs":2370},{"color":2157},{"_uid":2372,"hide":14,"title":2373,"component":1482,"description":2374},"3bcbe724-dc5d-472d-8845-372431559076","Muss ich als Arbeitgeber alle Auslagen erstatten?",{"type":253,"attrs":2375,"content":2376},{"backgroundColor":24},[2377],{"type":256,"attrs":2378,"content":2379},{"textAlign":24},[2380],{"text":2381,"type":262},"Nein, nur Ausgaben, die nachweislich betrieblich veranlasst waren. Private Käufe oder Gegenstände, die in den Privatbesitz der Mitarbeitenden übergehen, gelten als Sachbezug und sind nur bis 50 Euro monatlich steuer- und sozialabgabenfrei. Darüber hinaus müssen sie voll versteuert werden.",{"_uid":2383,"hide":14,"title":2384,"component":1482,"description":2385},"b682c56a-79a1-4412-a24c-945c5706358b","Welche Belege sind für die Auslagenerstattung gültig?",{"type":253,"attrs":2386,"content":2387},{"backgroundColor":24},[2388],{"type":256,"attrs":2389,"content":2390},{"textAlign":24},[2391],{"text":2392,"type":262},"Originalbelege (Quittungen, Rechnungen, Tickets) sind Pflicht. Seit der GoBD-Novelle sind auch eingescannte oder fotografierte Belege rechtsgültig, sofern sie revisionssicher archiviert werden. Die Papierbelege dürfen nach Digitalisierung vernichtet werden. Eigenbelege sind nur bei Verlust des Originalbelegs zulässig – ohne Garantie auf Anerkennung.",[2394],{"cta":2395,"_uid":2396,"title":2397,"eyebrow":2405,"subtitle":2408,"component":273,"textAlign":52,"sectionSettings":2411,"breakLineOnMobile":14,"subtitleLeftBorder":14,"customTitleFontSize":52},[],"ce07e6b4-f733-443a-96a1-40a43b1457c0",{"type":253,"attrs":2398,"content":2399},{"backgroundColor":24},[2400],{"type":273,"attrs":2401,"content":2402},{"level":1595,"textAlign":24},[2403],{"text":2404,"type":262},"Häufige Fragen zu Auslagenerstattung",{"type":253,"content":2406},[2407],{"type":256},{"type":253,"content":2409},[2410],{"type":256},[],[2413],{"_uid":2414,"hide":14,"theme":2218,"anchorId":52,"component":2219,"spacingTop":52,"hideOnDevices":2415,"spacingBottom":52,"floatingImages":2416,"variableOverrides":2417},"de6448bb-ddf8-42d3-b295-7df6db1d26cd",[],[],[],"auslagenerstattung","de/blog/auslagenerstattung",1340,[],"f886d604-fef6-4494-9f97-2faad9d7a901","2022-11-28T09:45:02.333Z",[],"blog/auslagenerstattung",[2427,2428,2429],{"path":2425,"name":24,"lang":35,"published":24},{"path":2425,"name":24,"lang":30,"published":75},{"path":2425,"name":24,"lang":38,"published":24},"30",1793720612011]