Restaurant receipts from abroad almost never meet all German requirements — the purpose, the participants, and a VAT breakdown in the German format are practically always missing. You can still deduct a business meal abroad: you add the missing details cleanly with a self-issued receipt (Eigenbeleg) and convert the amount into euros in a documented way. Here is how.
Updated: June 2026
Business meals abroad require the same details as domestic ones: place, date, participants, purpose, and the amount. The 70% rule under Section 4(5) no. 2 EStG also applies unchanged.
German tax law gives no discount on documentation just because the dinner took place in New York or London. What counts is the paperwork — and that is exactly where the problem lies.
Foreign restaurant receipts are made for the rules of their own country, not for the German ones. Practically no foreign till system has fields for the purpose and participants of a business meal — those details are a German peculiarity.
On top of that, many countries have no obligation to issue machine-generated, till-secured receipts. Receipts there are often handwritten or carry no VAT breakdown in the German format.
By German standards, such receipts are initially incomplete. That does not mean the meal is lost for tax purposes — it just means you have some follow-up work to do.
The BMF letter of 30 June 2021 makes it clear: in principle, a machine-generated invoice is required for business meals abroad too, and it cannot simply be replaced by a self-issued receipt.
There is, however, an explicit exception: if you can credibly show that the country in question has no obligation to issue machine-generated receipts, or that such a receipt could not be obtained, a handwritten invoice exceptionally suffices.
So if you only have a handwritten foreign receipt, document promptly that a machine-generated receipt was not obtainable — for example as a note on the supplementary self-issued receipt. What the tax office checks on such receipts is explained in Eigenbeleg for business meals: what the tax office accepts.
The details vary from country to country — but the basic pattern is the same everywhere: the receipt documents the food and drink, not the German hospitality requirements.
In the USA you typically get two pieces of paper: the actual bill (check) and a credit-card slip with a tip line where you write in the gratuity. Keep both — together they document the total amount including the tip.
US receipts contain no VAT information in the German format; usually only the local sales tax is shown. Purpose and participants are missing anyway.
In the UK, the small card slip is not the same as a VAT receipt showing the tax. Ask for the detailed receipt where possible — it is the better basis, even though British VAT is not deductible as input VAT in Germany.
Switzerland is not in the EU; Swiss VAT is not German input VAT. The receipt still counts for the business expense deduction — as everywhere, with the hospitality details added and the amount converted into euros.
Whatever the country: the German hospitality details — purpose, participants, host — appear on no foreign receipt. You always add these yourself, ideally the same day.
Add the missing details via a self-issued receipt (replacement hospitality receipt): purpose, host, guests, place and date, plus the total including tip. If created digitally, it should be authorised by the taxpayer's electronic approval or signature.
A template with all mandatory fields takes the guesswork out of it — especially when you are travelling and need to be quick.
Receipts in a foreign currency must be converted into euros. The usual approach is the exchange rate on the day of the meal; for card payments you can use the euro amount shown on the credit-card statement.
Traceability is key: note the rate you used and its source. The credit-card statement is doubly useful here — it documents the euro amount and at the same time proves that the payment actually took place.
This is how to turn a typical American restaurant receipt into documentation that meets the German requirements:
That closes the gap between the US receipt and the German mandatory details — the rest is ordinary bookkeeping.
You take a client to dinner in Paris and receive only a handwritten receipt for the amount. You photograph it immediately, record the purpose and participants, note that no machine-generated receipt was issued, convert the amount into euros, and attach the credit-card statement. The meal abroad is now documented in a verifiable way.
This article is not tax advice. Recognition is always decided case by case by the competent tax office (Finanzamt).
It can be, if you credibly show that no machine-generated receipt was available in that country. Missing mandatory details are added via a self-issued receipt.
A formal translation is usually not required, but a short explanation of the items and the purpose helps with recognition.
Yes. Business meals abroad are also deductible at only 70% of the reasonable net cost.
Through plausible, timely documentation — for example a note on the self-issued receipt that the country does not issue machine-generated receipts.
At the exchange rate on the day of the meal, or using the euro amount on the credit-card statement. Note the rate you used.
On its own, usually not. US receipts typically lack the purpose, the participants, and a VAT breakdown in the German format. With a supplementary self-issued receipt and a documented conversion into euros, however, it becomes complete documentation.
The tip written on the credit-card slip is already documented in writing — good evidence. The tip counts as part of the hospitality costs and is also subject to the 70% cap.
Exactly as long as domestic accounting documents: since 1 January 2025, the retention period is eight years.
Send a photo in chat. The details are captured. You receive your replacement hospitality receipt as a PDF.