Accounting and invoicing for accommodation and tourism

Guests book months ahead, pay a deposit, come in season and leave. Whoever offers rooms, tours or leisure bills in waves. Saldiqo issues deposit and final invoices, matches booking portal payouts and keeps ancillary costs in view.

Updated: 16 October 2026

What comes up for accommodation and tourism businesses

Booking, deposit, stay

Months pass between booking and stay. The deposit has to appear on the final invoice, and the invoice has to be corrected on cancellation.

Companies and groups

Corporate customers, clubs and tour groups want an invoice with a payment term and sometimes several part invoices.

Payouts from portals

Booking portals pay out in bundles and with deductions. The receipt has to be matched to the bookings.

Season and ancillary costs

Laundry, cleaning, energy and breakfast are big items that add up over the season.

How Saldiqo helps

Deposit and final invoiceFrom the quote you create the deposit invoice. The final invoice deducts it.
Credit note on cancellationA cancellation invoice stays linked to the original invoice.
Match payments and payoutsUpload the bank statement, and Saldiqo suggests the matching invoice.
Receipts and ancillary costsPhotograph receipts and capture them as expenses, with a cost centre per house or room category.

Typical invoice lines

Examples that often appear on invoices in this industry. You set the prices yourself.

Overnight stay with breakfast, 3 nights
Final cleaning, flat fee
Deposit 30 % on the booking
Group package, 12 people
Visitor tax, passed through
Guided tour, half a day

Tax and invoicing in Germany

What applies to invoices in Germany, in short. As of October 2026.

VAT: Standard rate 19 %, reduced rate 7 %. Which rate applies to which supply depends on the case. Saldiqo calculates each invoice line with the rate you pick.
Small business scheme: Under section 19 of the VAT Act (UStG) you charge no VAT as long as your turnover was at most €25,000 last year and is at most €100,000 this year. Saldiqo shows how much room is left and adds the note to your invoice.
Mandatory details: Under section 14 UStG every invoice shows a tax number or VAT ID, a consecutive invoice number, the date of supply and the recipient. Saldiqo checks this before you finalise an invoice. Small invoices up to €250 gross need fewer details.
E-invoicing: All businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in all cases. Small businesses under section 19 are exempt. Saldiqo creates XRechnung and ZUGFeRD.
VAT return: The advance VAT return goes to the tax office through ELSTER, by the 10th after the end of the period. You file monthly if last year’s VAT was above €9,000 and quarterly above €2,000. Saldiqo provides the figures; you file in ELSTER or through your tax adviser.
Record keeping: Keep invoices and accounting vouchers for 8 years, books for 10 years and business letters for 6 years. The period starts at the end of the calendar year.
Late payment: In the second half of 2026 the default interest rate is 10.52 % between businesses and 6.52 % towards consumers, plus a €40 flat fee that applies to businesses only. Saldiqo has reminder levels with deadlines and fees.
Getting paid: Every invoice carries a GiroCode (EPC QR) that customers scan with their banking app. You match payments by uploading the bank statement as CSV or CAMT.
Tax adviser: Cash-basis profit calculation (EÜR), a DATEV export and a separate login for your tax adviser are built in.

Frequently asked questions

Can I bill deposits for bookings?

Yes. The quote becomes the deposit invoice. The final invoice deducts the deposit.

How do I handle cancellations?

You write a cancellation invoice or credit note for the original invoice. It stays linked to it.

Do accommodation and tourism businesses in Germany have to charge VAT?

Yes, unless they qualify as small businesses under section 19 UStG. That applies when turnover was at most €25,000 last year and is at most €100,000 this year. The limit is hard: VAT is due on the sale that takes you over it.

Do accommodation and tourism businesses in Germany need e-invoicing?

Every business must be able to receive e-invoices since 2025. Issuing is mandatory from 2027 if last year’s turnover was above €800,000, and from 2028 for domestic business-to-business sales in general. Small businesses, invoices up to €250 and tickets are exempt. Private customers still get a normal invoice.

How long do accommodation and tourism businesses have to keep invoices?

Invoices and vouchers for 8 years, books for 10 years and business letters for 6 years, counted from the end of the calendar year. You can store receipts digitally in Saldiqo. The legal duty to keep records and to document your procedures stays with you.

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As of October 2026. General information, not legal or tax advice, without guarantee. For your case ask your tax adviser.