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.

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