DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers doing in Germany when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements.
1. What are the VAT levels in Germany?
The standard VAT rate in Germany is 19%.
There is a reduced rate of 7% for food, books, hotel accommodation, cultural services and other goods and services.
2. Is there an upcoming change of VAT levels?
The German Government is lowering tax rates from 1/7/2020 until 31/12/2020 per German VAT Referendum from 12th June 2020.
The 19% VAT rate changes for that period of time to 16% and 7% VAT rate changes temporarily to 5%.
Also, the German Government has added a custom tax change from 1/7/2020 until 1/7/2021 for food products per Corona Tax Assistance draft bill from 30th April 2020. The VAT for food is changed from 01.07.2020 till 31.12.2020 to 5% and from 01.01.2021 till 30.06.2021 to 7%.
This only applies to food, not drinks. Drinks are charged from 01.07.2020 till 31.12.2020 with 16%, after that with 19%.
3. Should deposits be used for VAT payments (in case of advance deposit payments) or not (or both are allowed)
Which VAT applies always depends on when the service was provided. If a guest already paid in advance with the old VAT amount for a stay after the 01.07.2020, the hotel needs to adjust the invoice to the new VAT.
4. What City taxes apply in Germany?
In some German regions, city tax will be reported via a third party - Feratel. Connectivity is being supported via Omniboost.
Mews Partners with Feratel to allow Austrian, German and Swiss properties to register guests directly with Feratel for City Tax reporting purposes.
• Register guests directly with Feratel & Mews
• City Tax reporting
Please note that this can only be purchased by users on the Enterprise plan.
5. How is City Tax calculated?
Hardcoded in Hamburg, Berlin, Dresden, Frankfurt, Leipzig
• Frankfurt am Main:
city tax will be applied if the segment: Leisure is selected, it is 2 EUR per person/night
EUR 0 under EUR 10 per net average night cost per person
EUR 0.5/person/night under EUR 25 per net average night cost per person
EUR 1/person/night for EUR 50 per net average night cost per person
EUR 2/person/night for EUR 100 per net average night cost per person
EUR 3/person/night for EUR 150 per net average night cost per person
EUR 4/person/night for EUR 200 per net average night cost per
The City Tax in Berlin is 5% of the room rate (net price), excluding VAT. The collection of the tax is limited to 21 successive days. Business travellers are exempt from the City Tax and do not have to pay. The City Tax is charged per room.
the city tax should be paid on the sell price (i.e. commission included price) that can cause some challenges when it comes to OTA collect bookings; the solution provided is as follows:
a. You need to have separate rates for Hotel Collect and Expedia Collect bookings. They should be mapped to separate rates in the Channel Manager and separate rates in Mews.
b. The different rates in Mews should be attached to different companies by vouchers so that the correct TA is attached when the booking comes into Mews.
c. On the TA contract for the Expedia collect bookings there should be a relative adjustment so that the price of the booking is raised when the reservation comes to Mews with the commission. Then the city tax will be calculated from the proper amount.
d. You need to create a product for the commission and a product rule this product to be added to Expedia collect bookings so that the commission is deducted from the price and the final amount you charge Expedia is the correct one.
Amount: €3.00 per person and night
1,00 € if the gross room rate is lower than 30,00 €
Only applies to adults.
Based on: Room revenue incl. VAT
Exemptions: Student Segment + Business traveller
In cities with no hardcoded/pre-configured City tax we recommend to use product rules, which are more flexible and can be tweaked if there are any changes to your local tax laws.
Here is the guide on how to set this up: https://help.mews.com/en/articles/4244338-set-up-city-tax
6. The KassenSichV ordinance requires all bills and invoices to be recorded by an external TSE (Technische Sicherheitseinrichtung). With our integration, every bill or invoice that is closed will be automatically recorded, cryptographically signed by the TSE (Fiscally). They'll send back your fiscal record identifiers which will be recorded on the bill or invoice, and you can find the encrypted export later on your fiscal dashboard.
How to set up the automated reports for the German fiscal registry can be found here: https://help.mews.com/en/articles/4476760-automate-reports-for-the-german-fiscal-registry
To date, no Cloud-TSE is certified in Germany and many Hardware-TSEs are also not certified. This is because certification has proved more complex than was originally expected. All German states have announced the new 31st March 2021 deadline and provided qualification requirements.
More information can be found at https://kassensichv.com/
7. Are there any tourism reports required?
Hotels need to report statistical data every month to the local office for statistics.
The data needs to include:
-Number of arrivals and number of nights divided by country of origin
-Number of available beds
-Number of rooms & occupancy for some hotel types
-Any closure periods or reopening of hotels
They can report those through online questionnaires (.IDEV) or technical integrations to other systems (.CORE).
eSTATISTIK.core is a platform by the German Statistics office for monthly reporting of guest data. Until now hoteliers need to report this individually, however we are working on an integrated solution for this
8. Is there Foreign Police integration required?
It is mandatory to issue a police report (Meldeschein) for each guest.
9. Any other Statistical Authority reports required?
Data collection requirements :
10. What data of guests should be collected (and does Mews require during online check-in) by law?
o Last Name, First Name
o Telephone number
o Home Address
o Arrival Date, Departure Date
o Number of persons in the party
o Passport number/ID if not German (In case a customer has German nationality, there is no need to add any passport or ID to his/her profile. This section on the customer profile is going to be blank and not highlighted as a mandatory field.)
Hotels can choose if they use the paper version or digital version for the police reports (Meldescheine) whereby we at Mews recommend the digital version to avoid printing, handling and storage of paperwork and allow for a contactless experience.
11. Is it legal to make copies of passports?
It is legal to take a copy of the passport if they are clearly marked as “copy” and the guest gave their consent. If the guest refuses, the hotel should enter the passport data manually into the system or use a passport reader.
12. Accounting currency is EUR