A high level of cash intensity, rapid turnover of goods and a large number of suppliers: these factors are typical for the catering industry and require precise and reliable accounting that allows you to accurately reflect the rapid movements and variety of business transactions . There are no special regulations for catering accounting, but you do have to take some specific requirements into account.
The Cash Register Act, officially: Act to spain phone data protect against manipulation of basic digital records, has required catering establishments to use electronic cash register systems that have a certified technical security device (TSE) since 2020. These systems must be able to record and store each business transaction individually and in an unchangeable manner. This applies in particular to cash transactions in order to avoid tax evasion.
retention obligation
Like other companies, catering establishments are legally obliged to keep all business documents - including invoices, receipts, booking documents and delivery notes - for several years (between 6 and 10 years) . This obligation is intended to ensure that complete documentation can be presented to the tax office in the event of tax or company audits. You must also carefully document withdrawals of goods (especially your own meals) and bar losses.
recording food
The detailed recording of food and drinks sold is a central part of accounting in the catering industry. This includes not only the income from sales , but also the costs for ingredients and the associated storage . It is particularly important for snack bars or small cafés to always keep an overview of this, despite the effort involved.
Correct invoices
The obligation to issue receipts requires that you create an invoice for each guest. Each invoice issued must comply with legal requirements and contain certain information, such as the full name and address of the catering establishment, the date of invoicing, a unique invoice number and the VAT shown. The last point is particularly important: depending on where your customers consume their food (in the restaurant or out), a different VAT rate applies.