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Mit über fünf Jahren Erfahrung in der deutschen Tech-Branche – insbesondere in den Bereichen FinTech, InsurTech und E-Commerce – beleuchtet sie aktuelle Entwicklungen und Trends, die Unternehmen jeder Größe dabei helfen, effizienter zu arbeiten.","text","isabelle-beyer","de/blog/author/isabelle-beyer",-1020,[],176408854,"222c1a40-93c3-4aac-9607-a206b5d130b6","2022-11-02T15:25:39.435Z",[],"blog/author/isabelle-beyer",[100,101,102],{"path":98,"name":26,"lang":38,"published":26},{"path":98,"name":26,"lang":33,"published":26},{"path":98,"name":26,"lang":41,"published":26},[104],{"name":105,"created_at":106,"published_at":107,"updated_at":108,"id":109,"uuid":110,"content":111,"slug":121,"full_slug":122,"sort_by_date":26,"position":123,"tag_list":124,"is_startpage":29,"parent_id":125,"meta_data":26,"group_id":126,"first_published_at":127,"release_id":26,"lang":33,"path":26,"alternates":128,"default_full_slug":129,"translated_slugs":130,"_stopResolving":42},"Spesen und Reisekosten","2022-10-19T17:57:58.476Z","2026-09-29T09:14:23.931Z","2026-09-29T09:14:23.950Z",206171437,"5e7aefe9-cdac-4a49-b390-70babd2ef7bd",{"seo":112,"_uid":120,"name":105,"component":23},[113],{"_uid":114,"noIndex":29,"component":115,"metaFields":116},"1decdc89-57ee-4ecc-8c9d-09842fd2208f","seo",{"_uid":117,"plugin":118,"description":119},"e7e2c30b-7923-4840-9469-8e3574fbd108","meta-fields","Spesen und Reisekosten gemeinsam gedacht: von der Belegerfassung bis zur Erstattung - ein Ueberblick fuer Finanzteams.","959a1f0e-4729-4406-a877-32a6c59a5298","spesen-und-reisekosten","de/blog/topic/spesen-und-reisekosten",-410,[],176456153,"9fd52716-9922-492a-a42b-b42c503a0dac","2022-11-02T15:24:43.761Z",[],"blog/topic/spesen-und-reisekosten",[131,132,133],{"path":129,"name":26,"lang":38,"published":26},{"path":129,"name":26,"lang":33,"published":26},{"path":129,"name":26,"lang":41,"published":26},{"type":82,"attrs":135,"content":136},{"backgroundColor":26},[137,143,156,167,181,187,204,228,236,242,305,310,315,324,331,342,347,352,357,381,402,410,421,427,432,437,458,467,472,493,552,557,569,577,582,604,609,615,621,665,675,680,686,708,714,719,735,741,796,802],{"type":85,"attrs":138,"content":140},{"textAlign":26,"key":139},"p-0",[141],{"text":142,"type":89},"Auslagen gehören in vielen Unternehmen zum normalen Tagesgeschäft: Geschäftsreisenden entstehen Kosten für Mahlzeiten, Reisen oder Übernachtungen, Office Manager:innen zahlen für Büromaterial oder Getränke für ein kollegiales Beisammensein. Wenn es um die anschließende Erstattung der Auslagen geht, kommt das Finanzteam ins Spiel. Belege und Rechnungen müssen gesammelt, archiviert und den betreffenden Mitarbeitenden erstattet werden. Vor allem, wenn das Unternehmen noch keine digitale Lösung einsetzt und die Auslagenerstattung in Papierform erfolgt, kann dies zu einem komplizierten und langwierigen Prozess werden. ",{"type":85,"attrs":144,"content":146},{"textAlign":26,"key":145},"p-1",[147,149,154],{"text":148,"type":89},"Deshalb verraten wir Ihnen die ",{"text":150,"type":89,"marks":151},"7 wichtigsten Dinge, die Sie über die Auslagenerstattung wissen müssen",[152],{"type":153},"bold",{"text":155,"type":89},": Von der Definition über Steuervorschriften bis hin zu digitalen Lösungen, die der Finanzabteilung viele Arbeitsschritte erleichtern – wir haben alle nützlichen Tipps für Sie.",{"type":157,"attrs":158},"blok",{"id":159,"body":160},"c4ac9646-8889-4e89-8b27-d83ba2450507",[161],{"_uid":162,"text":163,"color":164,"title":165,"component":166},"i-f719a9d7-1d9f-4e46-b434-f225673af3d3","- Auslagenerstattungen sind Rückzahlungen von Betriebsausgaben, die Mitarbeitende zunächst privat vorgestreckt haben.\n- Typische Auslagen sind Spesen für Dienstreisen, Übernachtungskosten, Verpflegungspauschalen, Büromaterial, Geschäftsessen und Fahrtkosten.\n- Für die Erstattung werden die entsprechenden Ausgaben und Belege eingereicht, geprüft und weiterverarbeitet.\n- Ein digitaler Prozess kann die Einreichung, Prüfung, Genehmigung und Weiterverarbeitung von Auslagen zentral abbilden.","purple","Das Wichtigste in Kürze","callout",{"type":168,"attrs":169,"content":171},"heading",{"level":170,"textAlign":26},2,[172,174],{"text":173,"type":89},"Was ist eine Auslagenerstattung? ",{"text":175,"type":89,"marks":176},"Definition & rechtliche Grundlagen",[177],{"type":178,"attrs":179},"textStyle",{"color":180},"#111418",{"type":85,"attrs":182,"content":184},{"textAlign":26,"key":183},"p-2",[185],{"text":186,"type":89},"Eine Auslagenerstattung ist die Rückzahlung von Betriebsausgaben, die Mitarbeitende zunächst privat vorgestreckt haben. Typische Beispiele sind Reisekosten, Verpflegung bei Dienstreisen, Übernachtungen, Büromaterial oder Kundengeschenke. Anders als beim Gehalt handelt es sich um eine steuerfreie Kostenerstattung – vorausgesetzt, die getätigten Ausgaben sind ausschließlich betrieblich veranlasst und durch Belege nachgewiesen.",{"type":85,"attrs":188,"content":190},{"textAlign":26,"key":189},"p-3",[191,193,202],{"text":192,"type":89},"Geregelt ist die Auslagenerstattung (auch: Auslagenersatz) in ",{"text":194,"type":89,"marks":195},"§ 3 Nr. 50 des Einkommensteuergesetzes (EStG).",[196],{"type":197,"attrs":198},"link",{"href":199,"uuid":26,"anchor":26,"target":200,"linktype":201},"https://lsth.bundesfinanzministerium.de/lsth/2024/A-Einkommensteuergesetz/II-Einkommen/2-Steuerfreie-Einnahmen/Paragraf-3-Druck/r-3-50.html","_blank","url",{"text":203,"type":89}," Das Gesetz definiert Auslagen als Betriebsausgaben, für die Beschäftigte in Vorleistung treten, d. h. einen Einkauf oder eine Bestellung im Namen des Unternehmens tätigen und das Geld zunächst aus der eigenen Tasche bezahlen.",{"type":85,"attrs":205,"content":207},{"textAlign":26,"key":206},"p-4",[208,212,214,219,221,226],{"text":209,"type":89,"marks":210},"Wichtig:",[211],{"type":153},{"text":213,"type":89}," ",{"text":215,"type":89,"marks":216},"Alle Nachweise (Quittungen, Rechnungen) zu den ",[217],{"type":178,"attrs":218},{"color":180},{"text":220,"type":89},"Ausgaben",{"text":222,"type":89,"marks":223}," müssen der Buchhaltung im Original oder GoBD-konform digitalisiert vorgelegt werden.",[224],{"type":178,"attrs":225},{"color":180},{"text":227,"type":89},"Bei Ausgaben bis zu 250 Euro reicht ein einfacher Kaufbeleg.",{"type":168,"attrs":229,"content":230},{"level":170,"textAlign":26},[231],{"text":232,"type":89,"marks":233},"Welche Arten von Auslagen können erstattet werden? ",[234],{"type":178,"attrs":235},{"color":180},{"type":85,"attrs":237,"content":239},{"textAlign":26,"key":238},"p-5",[240],{"text":241,"type":89},"Wie unsere beiden Beispiele zu Beginn des Artikels demonstriert haben (Kosten für Geschäftsreisen versus Bürobedarf und Co), gibt es ganz unterschiedliche Arten von Auslagen. Diese lassen sich u.A. folgendermaßen kategorisieren:",{"type":243,"attrs":244,"content":247},"ordered_list",{"order":245,"key":246},1,"ol-0",[248,257,265,273,281,289,297],{"type":249,"content":250},"list_item",[251],{"type":85,"attrs":252,"content":254},{"textAlign":26,"key":253},"p-6",[255],{"text":256,"type":89},"Spesen für Dienstreisen",{"type":249,"content":258},[259],{"type":85,"attrs":260,"content":262},{"textAlign":26,"key":261},"p-7",[263],{"text":264,"type":89},"Übernachtungskosten",{"type":249,"content":266},[267],{"type":85,"attrs":268,"content":270},{"textAlign":26,"key":269},"p-8",[271],{"text":272,"type":89},"Tagegelder und Verpflegungspauschalen",{"type":249,"content":274},[275],{"type":85,"attrs":276,"content":278},{"textAlign":26,"key":277},"p-9",[279],{"text":280,"type":89},"Kosten für Büromaterialien",{"type":249,"content":282},[283],{"type":85,"attrs":284,"content":286},{"textAlign":26,"key":285},"p-10",[287],{"text":288,"type":89},"Kosten für Geschäftsessen oder Kundengeschenke",{"type":249,"content":290},[291],{"type":85,"attrs":292,"content":294},{"textAlign":26,"key":293},"p-11",[295],{"text":296,"type":89},"Abokosten für den öffentlichen Nahverkehr oder Telefonverträge",{"type":249,"content":298},[299],{"type":85,"attrs":300,"content":302},{"textAlign":26,"key":301},"p-12",[303],{"text":304,"type":89},"Fahrtkosten für den ÖPNV oder private Transportmittel",{"type":168,"attrs":306,"content":307},{"level":170,"textAlign":26},[308],{"text":309,"type":89},"Auslagenerstattung vs. durchlaufende Gelder: Was ist der Unterschied?",{"type":85,"attrs":311,"content":312},{"textAlign":26,"key":139},[313],{"text":314,"type":89},"Im Zusammenhang mit der Auslagenerstattung wird in Deutschland häufig der Begriff \"durchlaufende Gelder\" verwendet. Das liegt daran, dass die Vorschriften für die Auslagenerstattung sowohl für Auslagen gelten, die Beschäftigte zunächst aus der eigenen Geldbörse bezahlt haben, als auch für sogenannte durchlaufende Gelder. Aber worin besteht der Unterschied? Dieser lässt sich leicht erklären:",{"type":157,"attrs":316},{"id":317,"body":318},"78b8bf37-7236-4691-9690-9b32dd261467",[319],{"_uid":320,"text":321,"color":322,"title":323,"component":166},"i-037ffd4b-8356-4f35-a779-9cbbee8c6580","Wie bereits erwähnt, handelt es sich dabei um Beträge, die die Beschäftigten zunächst aus eigenen Mitteln zahlen und erst *nach* der Aufwendung erstattet werden. ","orange","Auslagenerstattung ",{"type":157,"attrs":325},{"id":317,"body":326},[327],{"_uid":328,"text":329,"color":322,"title":330,"component":166},"i-c3e8b520-f03a-4c3e-8105-96702b1f0eb0","Durchlaufende Gelder hingegen sind Gelder, die Beschäftigte von Ihrem Betrieb erhalten, *bevor* sie sie ausgeben, d. h. ohne sie im Voraus bezahlen zu müssen. ","Durchlaufende Gelder ",{"type":85,"attrs":332,"content":333},{"textAlign":26,"key":145},[334,336,340],{"text":335,"type":89},"➡️ Der Unterschied zwischen Auslagen und durchlaufenden Geldern liegt also ",{"text":337,"type":89,"marks":338},"im Zeitpunkt",[339],{"type":153},{"text":341,"type":89}," der Erstattung.",{"type":85,"attrs":343,"content":344},{"textAlign":26,"key":183},[345],{"text":346,"type":89},"Durchlaufende Gelder werden meist für regelmäßig anfallende Ausgaben verwendet. Beispiel: Einkäufe von Obst oder Getränken für das Büro, laufende Abonnements oder Ausgaben für den jährlichen Kauf von Kundengeschenken. ",{"type":85,"attrs":348,"content":349},{"textAlign":26,"key":189},[350],{"text":351,"type":89},"Auslagen bzw. Spesen wiederum sind eher einmalige Ausgaben, z. B. ein Mittagessen mit einem oder einer Geschäftspartner:in, eine Eintrittskarte für eine Messe usw. ",{"type":168,"attrs":353,"content":354},{"level":170,"textAlign":26},[355],{"text":356,"type":89},"Was bedeutet “pauschale Auslagenerstattung”?",{"type":85,"attrs":358,"content":359},{"textAlign":26,"key":206},[360,362,379],{"text":361,"type":89},"Wie verhält es sich nun mit Pauschalbeträgen für z. B. ",{"text":363,"type":89,"marks":364},"Fahrkosten",[365,377],{"type":197,"attrs":366},{"href":367,"uuid":368,"anchor":26,"target":369,"linktype":370,"story":371},"/blog/fahrtkostenpauschale","65d0c0b8-890f-48d9-936c-209495a71189","_self","story",{"name":372,"id":373,"uuid":368,"slug":374,"url":375,"full_slug":376,"_stopResolving":42},"Fahrtkostenpauschale: So wird die Pendlerpauschale berechnet",213435269,"fahrtkostenpauschale","blog/fahrtkostenpauschale","de/blog/fahrtkostenpauschale",{"type":378},"underline",{"text":380,"type":89},", Verpflegung oder Übernachtungen? Grundsätzlich können Unternehmen die Erstattung von Auslagen auch mit einer Pauschale verrechnen. So zählt jede fünfte Ausgabe als pauschale Auslagenerstattung. ",{"type":85,"attrs":382,"content":383},{"textAlign":26,"key":238},[384,386,400],{"text":385,"type":89},"Allerdings muss man neben den üblichen Richtlinien auch die vom Finanzamt festgelegten Höchstsätze berücksichtigen. ",{"text":387,"type":89,"marks":388},"Für Übernachtungen und Verpflegung liegt die jährliche Höchstgrenze bspw. bei 1000 Euro.",[389,399],{"type":197,"attrs":390},{"href":391,"uuid":392,"anchor":26,"target":369,"linktype":370,"story":393},"/blog/spesensatze","3f63fdcf-5863-42be-a567-bb3f7d1e5cb2",{"name":394,"id":395,"uuid":392,"slug":396,"url":397,"full_slug":398,"_stopResolving":42},"Spesensätze für Dienstreisen: Darf es etwas mehr sein?",214315167,"spesensatze","blog/spesensatze","de/blog/spesensatze",{"type":378},{"text":401,"type":89}," Übersteigen die tatsächlichen Aufwendungen der einzelnen Beschäftigten regelmäßig diese Freigrenze, ist eine genaue Auslagenerstattung sinnvoller als eine pauschale Abrechnung. ",{"type":168,"attrs":403,"content":404},{"level":170,"textAlign":26},[405],{"text":406,"type":89,"marks":407},"Ist Auslagenerstattung steuerfrei? Steuerliche Regelungen im Überblick",[408],{"type":178,"attrs":409},{"color":180},{"type":85,"attrs":411,"content":412},{"textAlign":26,"key":253},[413,415,419],{"text":414,"type":89},"Da Auslagen keine Ausgaben im klassischen Sinne sind, ist die ",{"text":416,"type":89,"marks":417},"Auslagenerstattung sowohl steuer- als auch sozialabgabenfrei.",[418],{"type":153},{"text":420,"type":89}," Dies ist immer dann der Fall, wenn Sie die in § 3 des Einkommensteuergesetzes festgelegten Regeln befolgen. Diese fassen wir an dieser Stelle noch einmal zusammen.",{"type":168,"attrs":422,"content":424},{"level":423,"textAlign":26},3,[425],{"text":426,"type":89},"Bedingungen für die steuer- und sozialabgabenfreie Erstattung Rückzahlung von Auslagen",{"type":85,"attrs":428,"content":429},{"textAlign":26,"key":261},[430],{"text":431,"type":89},"Damit eine Auslagenerstattung vom Finanzamt als solche anerkannt wird, muss jede Ausgabe dokumentiert und belegt werden, z. B. durch rechtskonforme, originale Rechnungen und Belege. Bei Ausgaben bis zu 250 Euro reicht ein einfacher Kaufbeleg aus.",{"type":85,"attrs":433,"content":434},{"textAlign":26,"key":269},[435],{"text":436,"type":89},"Außerdem muss ersichtlich sein, dass die Ausgaben wirklich für betriebliche Zwecke notwendig waren, denn privat genutzte Gegenstände werden nicht anerkannt. Mit anderen Worten: Die Ausgaben müssen Eigentum des Unternehmens bleiben und gehören nicht dem/der Beschäftigten, der/die den Kauf getätigt hat. ",{"type":85,"attrs":438,"content":439},{"textAlign":26,"key":277},[440,442,456],{"text":441,"type":89},"Typische Geschäftsausgaben sind Smartphones, Tablets und Laptops, aber auch ",{"text":443,"type":89,"marks":444},"Kosten für Geschäftsreisen",[445,455],{"type":197,"attrs":446},{"href":447,"uuid":448,"anchor":26,"target":369,"linktype":370,"story":449},"/blog/verpflegungsmehraufwand-spesensatze-dienstreisen","860488cb-1ec3-4348-8ab6-1991ca0bcfa9",{"name":450,"id":451,"uuid":448,"slug":452,"url":453,"full_slug":454,"_stopResolving":42},"Verpflegungsmehraufwand 2025 & 2026: Gültige Sätze für Dienstreisen",214315166,"verpflegungsmehraufwand-spesensatze-dienstreisen","blog/verpflegungsmehraufwand-spesensatze-dienstreisen","de/blog/verpflegungsmehraufwand-spesensatze-dienstreisen",{"type":378},{"text":457,"type":89},". Kann dies nicht eindeutig nachgewiesen werden, vermutet das Finanzamt, dass es sich um einen sogenannten \"Sachbezug\" handelt. Sachbezüge sind geldwerte Vorteile und nur bis zu einem monatlichen Betrag von 50 Euro steuer- und beitragsfrei; alles, was darüber liegt, muss voll versteuert werden. ",{"type":85,"attrs":459,"content":460},{"textAlign":26,"key":285},[461,465],{"text":462,"type":89,"marks":463},"Und wie sieht es mit der pauschalen Auslagenerstattung aus? ",[464],{"type":153},{"text":466,"type":89},"Hierbei muss es sich um regelmäßige Aufwendungen handeln, die nicht der Bereicherung der Beschäftigten dienen. Darüber hinaus müssen die tatsächlichen Aufwendungen für einen Zeitraum von beispielhaft drei Monaten detailliert aufgezeichnet werden und nachvollziehbar sein – nur dann gewährt das Finanzamt einen Pauschalbetrag. ",{"type":168,"attrs":468,"content":469},{"level":170,"textAlign":26},[470],{"text":471,"type":89},"Nachteile der Auslagenerstattung für Unternehmen",{"type":85,"attrs":473,"content":474},{"textAlign":26,"key":293},[475,477,491],{"text":476,"type":89},"Wie Sie gesehen haben, ist das Sammeln von vollständigen Nachweisen, Belegen und die Erstellung einer genauen Dokumentation unerlässlich für eine korrekte Auslagenerstattung. Erfolgt die ",{"text":478,"type":89,"marks":479},"Spesenabrechnung",[480,490],{"type":197,"attrs":481},{"href":482,"uuid":483,"anchor":26,"target":369,"linktype":370,"story":484},"/blog/spesenabrechnung-leicht-gemacht","8c843997-909c-49bf-ac8e-3f2efabe6501",{"name":485,"id":486,"uuid":483,"slug":487,"url":488,"full_slug":489,"_stopResolving":42},"Spesenabrechnung leicht gemacht - so sparen alle Zeit & Geld beim Monatsabschluss",208795629,"spesenabrechnung-leicht-gemacht","blog/spesenabrechnung-leicht-gemacht","de/blog/spesenabrechnung-leicht-gemacht",{"type":378},{"text":492,"type":89}," immer noch in Papierform, kann dies für Unternehmen einige Nachteile mit sich bringen.",{"type":243,"attrs":494,"content":495},{"order":245,"key":246},[496,510,540],{"type":249,"content":497},[498,507],{"type":85,"attrs":499,"content":500},{"textAlign":26,"key":301},[501,505],{"text":502,"type":89,"marks":503},"Jede Menge Papierkram:",[504],{"type":153},{"text":506,"type":89}," Bevor die Erstattung von Auslagen überhaupt beginnen kann, muss sich die Finanzabteilung, insbesondere die Buchhaltung, erst einmal einen Überblick über die vielen eingereichten Papierbelege verschaffen und sich möglicherweise durch große, unübersichtliche Papierberge kämpfen. Denn wie wir bereits gelernt haben: Jede Ausgabe muss mit Originalbelegen eingereicht werden, nur dann ist sie erstattungsfähig. ",{"type":85,"attrs":508},{"textAlign":26,"key":509},"p-13",{"type":249,"content":511},[512,537],{"type":85,"attrs":513,"content":515},{"textAlign":26,"key":514},"p-14",[516,520,522,535],{"text":517,"type":89,"marks":518},"Auf der ständigen Jagd nach Belegen: ",[519],{"type":153},{"text":521,"type":89},"Wenn eine Rechnung verloren geht, haben die Unternehmen die Möglichkeit, einen Eigenbeleg auszustellen. Der Haken dabei: Ob dieser tatsächlich vom Finanzamt anerkannt wird, ist keineswegs garantiert, denn eine Anerkennungspflicht für Eigenbelege gibt es nicht. Eine lückenlose Belegaufzeichnung ist also ein Muss! Dafür müssen die Finanzteams meist auf regelrechte Jagd gehen. Das kann für beide Seiten, also für die Jäger:innen (Finanzteam) und die Gejagten (Mitarbeitende) gleichermaßen anstrengend sein. Doch insbesondere im Falle einer ",{"text":523,"type":89,"marks":524},"Betriebsprüfung",[525],{"type":197,"attrs":526},{"href":527,"uuid":528,"anchor":26,"target":369,"linktype":370,"story":529},"/de/blog/betriebspruefung","ec86e635-4faf-48c0-83f2-51aac696bcb7",{"name":530,"id":531,"uuid":528,"slug":532,"url":533,"full_slug":534,"_stopResolving":42},"Betriebsprüfung: Ablauf, Vorbereitung & Fehler vermeiden",301520176,"betriebspruefung","blog/betriebspruefung","de/blog/betriebspruefung",{"text":536,"type":89}," müssen alle Belege und Rechnungen jederzeit auffindbar sein.",{"type":85,"attrs":538},{"textAlign":26,"key":539},"p-15",{"type":249,"content":541},[542],{"type":85,"attrs":543,"content":545},{"textAlign":26,"key":544},"p-16",[546,550],{"text":547,"type":89,"marks":548},"Mühsamer und fehleranfälliger Prozess: ",[549],{"type":153},{"text":551,"type":89},"Bei der manuellen Erstattung von Auslagen in Papierform muss von den Beschäftigten ein entsprechendes Formular ausgefüllt werden. Angaben wie Datum, Belegnummer, Beschreibung, Netto- und Bruttobetrag und natürlich der Beleg selbst dürfen dabei nicht fehlen. Leider schleichen sich bei diesem Prozess oft Flüchtigkeitsfehler ein – denn Irren ist menschlich, doch es kann auch zu einem erhöhten Arbeitsaufwand führen. Hier können moderne digitale Tools Abhilfe schaffen. Mehr dazu im nächsten Abschnitt!",{"type":168,"attrs":553,"content":554},{"level":423,"textAlign":26},[555],{"text":556,"type":89},"Auslagenerstattung: Eine praktische Vorlage zum Download",{"type":85,"attrs":558,"content":560},{"textAlign":26,"key":559},"p-17",[561,563,567],{"text":562,"type":89},"Wenn Ihr Unternehmen die Spesenabrechnungen der Mitarbeiter:innen weiterhin in Papierform abwickelt, ist das mit einer Menge Aufwand verbunden. Wir möchten wir Ihnen die Arbeit ein wenig erleichtern. ",{"text":564,"type":89,"marks":565},"Laden Sie hier unsere Vorlage für manuelle Spesenabrechnungen herunter",[566],{"type":153},{"text":568,"type":89}," ⬇️",{"type":157,"attrs":570},{"id":571,"body":572},"c527d4e2-da1c-4c43-a72d-f45bf57311af",[573],{"_uid":574,"html":575,"component":576},"i-622f1db6-21f8-4d19-8a92-1b2c7ee0ce17","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-3a22ac39-2bc9-47bc-ab40-ce2c743c6014\">\u003Cspan class=\"hs-cta-node hs-cta-3a22ac39-2bc9-47bc-ab40-ce2c743c6014\" id=\"hs-cta-3a22ac39-2bc9-47bc-ab40-ce2c743c6014\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/3a22ac39-2bc9-47bc-ab40-ce2c743c6014\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-3a22ac39-2bc9-47bc-ab40-ce2c743c6014\" style=\"border-width:0px;\" height=\"494\" width=\"1514\" src=\"https://no-cache.hubspot.com/cta/default/2694209/3a22ac39-2bc9-47bc-ab40-ce2c743c6014.png\" alt=\"New Call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '3a22ac39-2bc9-47bc-ab40-ce2c743c6014', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":168,"attrs":578,"content":579},{"level":170,"textAlign":26},[580],{"text":581,"type":89},"Wie Ihnen ein Ausgabenmanagement-Tool helfen kann",{"type":85,"attrs":583,"content":585},{"textAlign":26,"key":584},"p-18",[586,588,602],{"text":587,"type":89},"Wenn Ihr Unternehmen die Digitalisierung der Finanzfunktion auf die nächste Stufe heben möchte, bieten sich ",{"text":589,"type":89,"marks":590},"digitale Komplettlösungen für das Ausgabenmanagement",[591,601],{"type":197,"attrs":592},{"href":593,"uuid":594,"anchor":26,"target":369,"linktype":370,"story":595},"/platform/","4b39d188-071f-4f1b-9670-76374dd671b8",{"name":596,"id":597,"uuid":594,"slug":598,"url":599,"full_slug":600,"_stopResolving":42},"Platform",511195522,"platform","platform/","de/platform/",{"type":378},{"text":603,"type":89}," an. Eine solche Software vereinfacht buchhalterische Prozesse, so lässt sich auch die Auslagenerstattung verbessern. ",{"type":168,"attrs":605,"content":606},{"level":423,"textAlign":26},[607],{"text":608,"type":89},"Wie funktioniert Auslagenerstattung mit einem digitalen Tool? ",{"type":85,"attrs":610,"content":612},{"textAlign":26,"key":611},"p-19",[613],{"text":614,"type":89},"Wer hätte es gedacht, aber Auslagenerstattungen können auch wirklich unkompliziert sein – ein digitales Tool macht’s möglich. Ein solches Tool zentralisiert alle Arbeitsschritte und macht den gesamten Prozess somit viel übersichtlicher. 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",{"type":168,"attrs":676,"content":677},{"level":423,"textAlign":26},[678],{"text":679,"type":89},"Werden digitalisierte Belege vom Finanzamt anerkannt? ",{"type":85,"attrs":681,"content":683},{"textAlign":26,"key":682},"p-26",[684],{"text":685,"type":89},"Ja, nach einer neuen Version der GoBD ist das Einscannen von Belegen ausdrücklich erlaubt. So werden Fehler vermieden und die Archivierung erheblich vereinfacht. ",{"type":85,"attrs":687,"content":689},{"textAlign":26,"key":688},"p-27",[690,692,706],{"text":691,"type":89},"Die Integration mit der jeweiligen Buchhaltungssoftware (z.B. ",{"text":693,"type":89,"marks":694},"DATEV",[695,705],{"type":197,"attrs":696},{"href":697,"uuid":698,"anchor":26,"target":369,"linktype":370,"story":699},"/blog/spendesk-datev-ein-dynamisches-duo-fur-deutschland","43d065bd-b87d-4ca5-bc60-d777cbeb8c48",{"name":700,"id":701,"uuid":698,"slug":702,"url":703,"full_slug":704,"_stopResolving":42},"Spendesk und die DATEV-Schnittstelle: So automatisieren deutsche Finanzteams den Buchungsexport",214315452,"spendesk-datev-schnittstelle-buchungsexport","blog/spendesk-datev-schnittstelle-buchungsexport","de/blog/spendesk-datev-schnittstelle-buchungsexport",{"type":378},{"text":707,"type":89},") schafft zusätzliche Vorteile bei der Buchführung. 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Prüfen Sie insbesondere DATEV-Übergabe, Archivierung, Freigaben, Pauschalen und Datenschutz.",[2702],{"type":178,"attrs":2703},{"color":2356},{"_uid":2705,"hide":29,"title":2706,"component":916,"description":2707},"f2be9d32-1260-48c4-9e3e-8e6335bf4f20","Muss ich Papierbelege nach dem Scannen aufbewahren?",{"type":82,"attrs":2708,"content":2709},{"backgroundColor":26},[2710],{"type":85,"attrs":2711,"content":2712},{"textAlign":26},[2713,2718,2725,2734],{"text":2714,"type":89,"marks":2715},"Papierbelege können unter bestimmten Voraussetzungen nach dem Scannen vernichtet werden. Dafür muss das Scanverfahren ordnungsgemäß eingerichtet und dokumentiert sein. Einzelne Originale können aufgrund anderer gesetzlicher oder vertraglicher Anforderungen weiterhin aufzubewahren sein. Stimmen Sie das Verfahren mit Ihrer Steuerkanzlei ab. Weitere Informationen finden Sie in den",[2716],{"type":178,"attrs":2717},{"color":2356},{"text":213,"type":89,"marks":2719},[2720,2723],{"type":197,"attrs":2721},{"href":2722,"uuid":26,"anchor":26,"target":26,"linktype":201},"https://www.ihk-muenchen.de/ratgeber/steuern/steuerliche-sonderthemen/finanzverwaltung/grundsaetze-elektronische-buchfuehrung-gobd/",{"type":178,"attrs":2724},{"color":2356},{"text":2726,"type":89,"marks":2727},"Hinweisen zur elektronischen Buchführung und GoBD",[2728,2730,2733],{"type":197,"attrs":2729},{"href":2722,"uuid":26,"anchor":26,"target":26,"linktype":201},{"type":178,"attrs":2731},{"color":2732},"#1155CC",{"type":378},{"text":2735,"type":89,"marks":2736},".",[2737],{"type":178,"attrs":2738},{"color":2356},{"_uid":2740,"hide":29,"title":2741,"component":916,"description":2742},"32bf42b5-abe5-45f3-8238-1db75cb9a3fe","Berechnet eine Reisekosten-Software Auslandspauschalen automatisch?",{"type":82,"attrs":2743,"content":2744},{"backgroundColor":26},[2745],{"type":85,"attrs":2746,"content":2747},{"textAlign":26},[2748],{"text":2749,"type":89,"marks":2750},"Viele Lösungen hinterlegen Inlandspauschalen. Bei Auslandspauschalen unterscheiden sich Aktualisierung und Funktionsumfang deutlich. Prüfen Sie, ob neue BMF-Werte automatisch übernommen werden und wie Änderungen dokumentiert werden.",[2751],{"type":178,"attrs":2752},{"color":2356},{"_uid":2754,"hide":29,"title":2755,"component":916,"description":2756},"d9807e33-3ad1-4199-8923-0dbbcb33d292","Kann eine Reisekosten-Software auch Firmenkarten verwalten?",{"type":82,"attrs":2757,"content":2758},{"backgroundColor":26},[2759],{"type":85,"attrs":2760,"content":2761},{"textAlign":26},[2762],{"text":2763,"type":89,"marks":2764},"Das hängt vom Softwaretyp ab. Buchungstools und HR-Module verwalten Firmenkarten häufig nur eingeschränkt. Ausgabenmanagement-Plattformen können Kartenlimits, Händlerkategorien, Freigaben und Belegpflichten miteinander verbinden.",[2765],{"type":178,"attrs":2766},{"color":2356},{"_uid":2768,"hide":29,"title":2769,"component":916,"description":2770},"ca34eb84-59c7-4090-bf51-29730455479f","Welche DATEV-Schnittstelle ist für Reisekosten geeignet?",{"type":82,"attrs":2771,"content":2772},{"backgroundColor":26},[2773],{"type":85,"attrs":2774,"content":2775},{"textAlign":26},[2776],{"text":2777,"type":89,"marks":2778},"Das hängt davon ab, ob Sie nur Buchungsdaten, nur Belegbilder oder beides übertragen möchten. Lassen Sie sich zeigen, wie Reisebelege, Kostenstellen, Steuerschlüssel und Korrekturen in DATEV Unternehmen online ankommen.",[2779],{"type":178,"attrs":2780},{"color":2356},[2782],{"cta":2783,"_uid":2784,"title":2785,"layout":51,"eyebrow":2793,"subtitle":2796,"component":168,"textAlign":51,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2799,"sectionSettings":2800,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":51},[],"493e8d57-2930-4f74-ae9d-f5a8fd486e00",{"type":82,"attrs":2786,"content":2787},{"backgroundColor":26},[2788],{"type":168,"attrs":2789,"content":2790},{"level":170,"textAlign":26},[2791],{"text":2792,"type":89},"Häufige Fragen zu Reisekostensoftware",{"type":82,"content":2794},[2795],{"type":85},{"type":82,"content":2797},[2798],{"type":85},[],[],[],"reisekosten-software","de/blog/reisekosten-software",-3840,[],"7efea448-83a2-4711-86b5-21bdef958a38","2026-10-23T12:00:24.184Z",[],"blog/reisekosten-software",[2811,2812,2813],{"path":2809,"name":26,"lang":38,"published":26},{"path":2809,"name":26,"lang":33,"published":26},{"path":2809,"name":26,"lang":41,"published":26},{"name":2815,"created_at":2816,"published_at":2817,"updated_at":2818,"id":2819,"uuid":2820,"content":2821,"slug":2968,"full_slug":2969,"sort_by_date":26,"position":2970,"tag_list":2971,"is_startpage":29,"parent_id":1025,"meta_data":26,"group_id":2972,"first_published_at":2973,"release_id":26,"lang":33,"path":26,"alternates":2974,"default_full_slug":2975,"translated_slugs":2976},"Eigenbeleg und Ersatzbeleg: Vorlage, Pflichtangaben & GoBD-konforme Archivierung","2026-07-07T14:39:06.650Z","2026-07-08T19:05:20.949Z","2026-07-08T19:05:20.989Z",195565759124289,"473d0726-5aba-481f-8fda-905dbd8f140f",{"_uid":2822,"title":2823,"topics":2824,"noIndex":29,"category":2833,"language":2842,"component":841,"heroMedia":2843,"publishedAt":2844,"redirectUrl":51,"listingImage":2845,"metaDescription":2853,"bottomArticleCta":2854,"componentsAfterTheArticle":2855},"0bbaddd2-8eba-49a1-ad6d-e5e544295167","Eigenbeleg und Ersatzbeleg: Vorlage, Pflichtangaben & GoBD-Anforderungen",[2825],{"name":105,"created_at":106,"published_at":107,"updated_at":108,"id":109,"uuid":110,"content":2826,"slug":121,"full_slug":122,"sort_by_date":26,"position":123,"tag_list":2827,"is_startpage":29,"parent_id":125,"meta_data":26,"group_id":126,"first_published_at":127,"release_id":26,"lang":33,"path":26,"alternates":2828,"default_full_slug":129,"translated_slugs":2829,"_stopResolving":42},{"_uid":120,"name":105,"component":23},[],[],[2830,2831,2832],{"path":129,"name":26,"lang":38,"published":26},{"path":129,"name":26,"lang":33,"published":26},{"path":129,"name":26,"lang":41,"published":26},{"name":829,"created_at":830,"published_at":16,"updated_at":831,"id":832,"uuid":833,"content":2834,"slug":841,"full_slug":842,"sort_by_date":26,"position":27,"tag_list":2836,"is_startpage":29,"parent_id":844,"meta_data":26,"group_id":845,"first_published_at":846,"release_id":26,"lang":33,"path":26,"alternates":2837,"default_full_slug":848,"translated_slugs":2838,"_stopResolving":42},{"_uid":835,"icon":2835,"name":829,"component":840},{"id":837,"alt":838,"name":51,"focus":51,"title":51,"filename":839,"copyright":51,"fieldtype":76,"is_external_url":29},[],[],[2839,2840,2841],{"path":848,"name":26,"lang":38,"published":26},{"path":848,"name":26,"lang":33,"published":26},{"path":848,"name":26,"lang":41,"published":26},[33],[],"2026-07-07 00:00",[2846],{"_uid":2847,"asset":2848,"caption":2852,"component":864},"206652a9-ebac-4de1-9a6f-07355d9c09f6",{"id":2849,"alt":51,"name":51,"focus":51,"title":51,"source":51,"filename":2850,"copyright":51,"fieldtype":76,"meta_data":2851,"is_external_url":29},195566205967954,"https://a.storyblok.com/f/146026/2752x1536/3bbeb92294/titelbild_eigenbeleg.jpg",{},"Wer keinen Originalbeleg mehr hat, muss selbst zur Feder greifen – der Eigenbeleg ist die letzte Option, wenn Duplikate nicht beschafft werden können.","Eigenbeleg statt Originalquittung: alle 8 Pflichtangaben, GoBD-konforme Vorlage und Praxisbeispiel für die revisionssichere Archivierung in der Buchhaltung.",[],[2856],{"cta":2857,"_uid":2858,"items":2859,"heading":2944,"reverse":29,"component":1012,"sectionSettings":2967},[],"e6f9fd5f-9f2e-4c99-9724-15aa76fff768",[2860,2873,2886,2918,2931],{"_uid":2861,"hide":29,"title":2862,"component":916,"description":2863},"3cea93e9-1f3d-46aa-abaa-624a6b6291db","Was ist der Unterschied zwischen Eigenbeleg und Ersatzbeleg?",{"type":82,"content":2864},[2865],{"type":85,"attrs":2866,"content":2867},{"textAlign":26},[2868],{"text":2869,"type":89,"marks":2870},"Ein Eigenbeleg ist ein selbst erstellter Beleg bei fehlendem Original. „Ersatzbeleg\" ist der Oberbegriff und umfasst auch Duplikate vom Lieferanten – diese haben stets Vorrang.",[2871],{"type":178,"attrs":2872},{"color":2356},{"_uid":2874,"hide":29,"title":2875,"component":916,"description":2876},"d7d5b32b-92c2-4ff6-854c-4f98fbe8c01e","Kann ich mit einem Eigenbeleg Vorsteuer abziehen?",{"type":82,"content":2877},[2878],{"type":85,"attrs":2879,"content":2880},{"textAlign":26},[2881],{"text":2882,"type":89,"marks":2883},"Nein. § 14 UStG verlangt eine ordnungsgemäße Rechnung mit ausgewiesener Umsatzsteuer. Der Bruttobetrag ist aber als Betriebsausgabe abzugsfähig.",[2884],{"type":178,"attrs":2885},{"color":2356},{"_uid":2887,"hide":29,"title":2888,"component":916,"description":2889},"4be09e95-47d4-4d3a-bbb6-c7d35cb3347c","Wie lange muss ich Eigenbelege seit 2025 aufbewahren?",{"type":82,"content":2890},[2891],{"type":85,"attrs":2892,"content":2893},{"textAlign":26},[2894,2899,2906,2914],{"text":2895,"type":89,"marks":2896},"Seit dem 1. Januar 2025 gilt eine Frist von 8 Jahren (BEG IV). Ein 2025 erstellter Eigenbeleg muss bis Ende 2033 archiviert sein. Details dazu in den",[2897],{"type":178,"attrs":2898},{"color":2356},{"text":213,"type":89,"marks":2900},[2901,2904],{"type":197,"attrs":2902},{"href":2903,"uuid":26,"anchor":26,"target":26,"linktype":201},"https://www.bstbk.de/downloads/bstbk/steuerrecht-und-rechnungslegung/fachinfos/BStBK_FAQ_allgemein_digitale_Aufbewahrung_end.pdf",{"type":178,"attrs":2905},{"color":2356},{"text":2907,"type":89,"marks":2908},"BStBK-FAQ zur digitalen Aufbewahrung",[2909,2911,2913],{"type":197,"attrs":2910},{"href":2903,"uuid":26,"anchor":26,"target":26,"linktype":201},{"type":178,"attrs":2912},{"color":2732},{"type":378},{"text":2735,"type":89,"marks":2915},[2916],{"type":178,"attrs":2917},{"color":2356},{"_uid":2919,"hide":29,"title":2920,"component":916,"description":2921},"e95d40a7-8d77-4762-9092-62f842a5f5f0","Erkennt das Finanzamt digitale Eigenbelege an?",{"type":82,"content":2922},[2923],{"type":85,"attrs":2924,"content":2925},{"textAlign":26},[2926],{"text":2927,"type":89,"marks":2928},"Ja – sofern sie GoBD-konform archiviert sind. Die digitale Datei gilt als Original und muss unveränderbar, nachvollziehbar und zeitnah gespeichert werden.",[2929],{"type":178,"attrs":2930},{"color":2356},{"_uid":2932,"hide":29,"title":2933,"component":916,"description":2934},"a1b3b7d1-ca80-4042-b134-83c3149de2a2","Gibt es eine Betragsobergrenze für Eigenbelege?",{"type":82,"content":2935},[2936],{"type":85,"attrs":2937,"content":2938},{"textAlign":26},[2939],{"text":2940,"type":89,"marks":2941},"Eine gesetzliche Obergrenze existiert nicht. In der Praxis steigt die Prüfintensität bei Einzelbeträgen über 150 € deutlich – ergänzende Nachweise wie Preislisten oder Fotos sind dann besonders wichtig.",[2942],{"type":178,"attrs":2943},{"color":2356},[2945],{"cta":2946,"_uid":2947,"title":2948,"eyebrow":2959,"subtitle":2962,"component":168,"textAlign":51,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2965,"sectionSettings":2966,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":51},[],"7cec6cb7-d574-431b-a391-ae4ed79fcc1d",{"type":82,"content":2949},[2950],{"type":168,"attrs":2951,"content":2952},{"level":170,"textAlign":26},[2953],{"text":2954,"type":89,"marks":2955},"Häufig gestellte Fragen zu Ersatz- und Eigenbelegen:",[2956,2958],{"type":178,"attrs":2957},{"color":2356},{"type":153},{"type":82,"content":2960},[2961],{"type":85},{"type":82,"content":2963},[2964],{"type":85},[],[],[],"eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung","de/blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",-2280,[],"80b40012-7ea9-4521-8671-dcaa1d6fbc2f","2026-07-07T15:03:05.463Z",[],"blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",[2977,2978,2979],{"path":2975,"name":26,"lang":38,"published":26},{"path":2975,"name":26,"lang":33,"published":26},{"path":2975,"name":26,"lang":41,"published":26},{"name":2981,"created_at":2982,"published_at":2983,"updated_at":2984,"id":2985,"uuid":2986,"content":2987,"slug":3123,"full_slug":3124,"sort_by_date":26,"position":3125,"tag_list":3126,"is_startpage":29,"parent_id":1025,"meta_data":26,"group_id":3127,"first_published_at":3128,"release_id":26,"lang":33,"path":26,"alternates":3129,"default_full_slug":3130,"translated_slugs":3131},"Mehrwertsteuer Restaurant 2026: Speisen korrekt buchen ","2026-06-25T11:30:29.532Z","2026-06-25T14:07:28.444Z","2026-06-25T14:07:28.466Z",191272671410281,"fb32f08f-d8be-4746-bc61-30b5c6a2a2e0",{"_uid":2988,"title":2989,"topics":2990,"noIndex":29,"category":2999,"language":3008,"component":841,"heroMedia":3009,"publishedAt":3010,"redirectUrl":51,"listingImage":3011,"metaDescription":3018,"bottomArticleCta":3019,"componentsAfterTheArticle":3020},"c3360256-bc46-4040-895f-e5d44366eb25","Mehrwertsteuer im Restaurant 2026: Speisen korrekt buchen ",[2991],{"name":105,"created_at":106,"published_at":107,"updated_at":108,"id":109,"uuid":110,"content":2992,"slug":121,"full_slug":122,"sort_by_date":26,"position":123,"tag_list":2993,"is_startpage":29,"parent_id":125,"meta_data":26,"group_id":126,"first_published_at":127,"release_id":26,"lang":33,"path":26,"alternates":2994,"default_full_slug":129,"translated_slugs":2995,"_stopResolving":42},{"_uid":120,"name":105,"component":23},[],[],[2996,2997,2998],{"path":129,"name":26,"lang":38,"published":26},{"path":129,"name":26,"lang":33,"published":26},{"path":129,"name":26,"lang":41,"published":26},{"name":829,"created_at":830,"published_at":16,"updated_at":831,"id":832,"uuid":833,"content":3000,"slug":841,"full_slug":842,"sort_by_date":26,"position":27,"tag_list":3002,"is_startpage":29,"parent_id":844,"meta_data":26,"group_id":845,"first_published_at":846,"release_id":26,"lang":33,"path":26,"alternates":3003,"default_full_slug":848,"translated_slugs":3004,"_stopResolving":42},{"_uid":835,"icon":3001,"name":829,"component":840},{"id":837,"alt":838,"name":51,"focus":51,"title":51,"filename":839,"copyright":51,"fieldtype":76,"is_external_url":29},[],[],[3005,3006,3007],{"path":848,"name":26,"lang":38,"published":26},{"path":848,"name":26,"lang":33,"published":26},{"path":848,"name":26,"lang":41,"published":26},[33],[],"2026-06-25 00:00",[3012],{"_uid":3013,"asset":3014,"caption":51,"component":864},"0aeb2c80-fe56-4b22-856d-d30357f84ffd",{"id":3015,"alt":51,"name":51,"focus":51,"title":51,"source":51,"filename":3016,"copyright":51,"fieldtype":76,"meta_data":3017,"is_external_url":29},174400058601475,"https://a.storyblok.com/f/146026/1376x768/5856800d6b/what-is-invoice-discounting.png",{},"Seit 2026 gelten sieben Prozent auf Speisen, 19 Prozent auf Getränke. So buchen Sie Bewirtungsbelege korrekt in SKR03 und vermeiden Vorsteuerfehler.",[],[3021],{"cta":3022,"_uid":3023,"items":3024,"heading":3103,"reverse":29,"component":1012,"sectionSettings":3122},[],"f47d1b42-bcb2-495a-8967-5fa97c8af620",[3025,3038,3051,3064,3077,3090],{"_uid":3026,"hide":29,"title":3027,"component":916,"description":3028},"375c7d27-fdec-4399-b32d-8dedca030b48","Gilt sieben Prozent MwSt 2026 auf alle Speisen im Restaurant?",{"type":82,"content":3029},[3030],{"type":85,"attrs":3031,"content":3032},{"textAlign":26},[3033],{"text":3034,"type":89,"marks":3035},"Ja. Seit dem 1. Januar 2026 gelten dauerhaft sieben Prozent auf alle Speisen, unabhängig davon, ob sie vor Ort verzehrt, mitgenommen oder geliefert werden. Getränke bleiben bei 19 Prozent – mit Ausnahme von Milchmischgetränken mit mindestens 75 Prozent Milchanteil und Leitungswasser.",[3036],{"type":178,"attrs":3037},{"color":180},{"_uid":3039,"hide":29,"title":3040,"component":916,"description":3041},"be13124a-d45d-4da3-bc47-a2772ea4b6ee","Welche Bewirtungskosten sind abzugsfähig und welche nicht?",{"type":82,"content":3042},[3043],{"type":85,"attrs":3044,"content":3045},{"textAlign":26},[3046],{"text":3047,"type":89,"marks":3048},"70 Prozent der angemessenen Netto-Bewirtungskosten sind nach Paragraph 4 Abs. 5 Nr. 2 EStG als Betriebsausgaben abzugsfähig. Die restlichen 30 Prozent sind nicht abzugsfähig. Der Vorsteuerabzug bleibt davon unberührt und ist zu 100 Prozent möglich.",[3049],{"type":178,"attrs":3050},{"color":180},{"_uid":3052,"hide":29,"title":3053,"component":916,"description":3054},"11c5e914-ab92-4ecb-8928-359054f62152","Wie buche ich Bewirtungskosten mit zwei MwSt-Sätzen korrekt?",{"type":82,"content":3055},[3056],{"type":85,"attrs":3057,"content":3058},{"textAlign":26},[3059],{"text":3060,"type":89,"marks":3061},"Teilen Sie die Nettosumme in Speisen (Vorsteuer sieben Prozent, Konto 1571 in SKR03) und Getränke (Vorsteuer 19 Prozent, Konto 1576). Dann buchen Sie 70 Prozent der Nettosumme auf Konto 4650 und 30 Prozent auf Konto 4654.",[3062],{"type":178,"attrs":3063},{"color":180},{"_uid":3065,"hide":29,"title":3066,"component":916,"description":3067},"9373c41c-28f4-46d8-83e2-d9f210efe775","Wie teile ich die Mehrwertsteuer auf einer Restaurantquittung auf?",{"type":82,"content":3068},[3069],{"type":85,"attrs":3070,"content":3071},{"textAlign":26},[3072],{"text":3073,"type":89,"marks":3074},"Multiplizieren Sie den Speisen-Nettobetrag mit sieben Prozent und den Getränke-Nettobetrag mit 19 Prozent. Die Summe ist Ihre abzugsfähige Vorsteuer – zu 100 Prozent, unabhängig von der ertragsteuerlichen 70/30-Regel.",[3075],{"type":178,"attrs":3076},{"color":180},{"_uid":3078,"hide":29,"title":3079,"component":916,"description":3080},"3fffe330-16a4-4ae9-8b2c-d8e067df93f3","Ist Trinkgeld bei Bewirtungskosten abzugsfähig?",{"type":82,"content":3081},[3082],{"type":85,"attrs":3083,"content":3084},{"textAlign":26},[3085],{"text":3086,"type":89,"marks":3087},"Ja, wenn der Kellner es handschriftlich auf dem Beleg quittiert hat. Trinkgeld enthält keine MwSt und wird mit derselben 70/30-Aufteilung gebucht wie die Bewirtung.",[3088],{"type":178,"attrs":3089},{"color":180},{"_uid":3091,"hide":29,"title":3092,"component":916,"description":3093},"c82e9878-a7a6-41f9-bfb7-0fd3850a188b","Was passiert bei einer Betriebsprüfung, wenn die MwSt falsch codiert wurde?",{"type":82,"content":3094},[3095],{"type":85,"attrs":3096,"content":3097},{"textAlign":26},[3098],{"text":3099,"type":89,"marks":3100},"Das Finanzamt kann nach § 164 AO bis zu vier Jahre rückwirkend korrigieren. 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In beiden Fällen gilt: Verpflegungsmehraufwand darf nur pauschal angesetzt werden, nicht in tatsächlicher Höhe. Für die Fahrtkostenerstattung gibt es keine gesetzliche Frist – betrieblich üblich sind drei Monate nach Reiseende. Nicht erstattete Fahrtkosten können bis zu vier Jahre rückwirkend steuerlich geltend gemacht werden.",[4088],{"type":178,"attrs":4089},{"color":928},{"_uid":4091,"title":4092,"component":916,"description":4093},"b809138f-981d-42c7-b220-393ccfcfbbe3","Was passiert bei gestellten Mahlzeiten, und welche Kilometerpauschale gilt 2026?",{"type":82,"content":4094},[4095],{"type":85,"attrs":4096,"content":4097},{"textAlign":26},[4098],{"text":4099,"type":89,"marks":4100},"Werden Mahlzeiten vom Arbeitgeber gestellt, wird die Verpflegungspauschale gekürzt – stets auf Basis der Ganztagespauschale (28 €), auch an An- und Abreisetagen: Frühstück −20 % (5,60 €), Mittag- oder Abendessen je −40 % (je 11,20 €). 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Unternehmen benötigen eine Verfahrensdokumentation – wer Papierbelege nach dem Scan vernichten möchte, muss dafür einen dokumentierten Prozess vorhalten. Bei doppelter Haushaltsführung können Verpflegungspauschalen nur in den ersten drei Monaten steuerlich abgesetzt werden. 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Spendesk wendet hinterlegte Sätze automatisch auf Spesenabrechnungen an, validiert Belege per App-Foto und erzwingt Genehmigungsworkflows, sodass Auszahlungen regelkonform erfolgen und Finanzteams Audit-Trails und Exporte für die Buchhaltung erhalten.",[4699],{"cta":4700,"_uid":4701,"title":4702,"eyebrow":4708,"subtitle":4711,"component":168,"textAlign":51,"sectionSettings":4714,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":51},[],"90db8cd4-2e95-4052-8151-8f7d3fedcf58",{"type":82,"content":4703},[4704],{"type":168,"attrs":4705,"content":4706},{"level":170},[4707],{"text":1332,"type":89},{"type":82,"content":4709},[4710],{"type":85},{"type":82,"content":4712},[4713],{"type":85},[],[4716],{"_uid":4717,"hide":29,"theme":1016,"anchorId":51,"component":1017,"spacingTop":51,"hideOnDevices":4718,"spacingBottom":51,"floatingImages":4719,"variableOverrides":4720},"7942e3c9-b037-4a6d-a1f5-ba4fcbb19fae",[],[],[],2020,[],"53bbb0eb-3156-427a-8016-cbbc4b16da8f",[],[4726,4727,4728],{"path":397,"name":26,"lang":38,"published":26},{"path":397,"name":26,"lang":33,"published":26},{"path":397,"name":26,"lang":41,"published":26},{"name":4730,"created_at":4731,"published_at":4732,"updated_at":4733,"id":4734,"uuid":4735,"content":4736,"slug":4909,"full_slug":4910,"sort_by_date":26,"position":4911,"tag_list":4912,"is_startpage":29,"parent_id":1025,"meta_data":26,"group_id":4913,"first_published_at":4144,"release_id":26,"lang":33,"path":26,"alternates":4914,"default_full_slug":4915,"translated_slugs":4916},"Reisekostenerstattung – ein umfassender Leitfaden für Arbeitgeber","2022-11-02T18:06:41.580Z","2026-10-04T10:22:35.764Z","2026-10-04T10:22:35.796Z",213437500,"c72ea7ab-fa3b-4479-9b5d-d7435745a5cf",{"_uid":4737,"title":4730,"topics":4738,"noIndex":29,"category":4755,"language":4764,"component":841,"heroMedia":4765,"publishedAt":4771,"readingTime":4772,"redirectUrl":51,"listingImage":4773,"metaDescription":4774,"bottomArticleCta":4775,"componentsAfterTheArticle":4776},"de1e78e7-ea53-49d7-9d80-4a3a0c1d2749",[4739,4747],{"name":3286,"created_at":3287,"published_at":3288,"updated_at":3289,"id":3290,"uuid":3291,"content":4740,"slug":3294,"full_slug":3295,"sort_by_date":26,"position":3296,"tag_list":4741,"is_startpage":29,"parent_id":125,"meta_data":26,"group_id":3298,"first_published_at":3299,"release_id":26,"lang":33,"path":26,"alternates":4742,"default_full_slug":3301,"translated_slugs":4743,"_stopResolving":42},{"_uid":3293,"name":3286,"component":23},[],[],[4744,4745,4746],{"path":3301,"name":26,"lang":38,"published":26},{"path":3301,"name":26,"lang":33,"published":26},{"path":3301,"name":26,"lang":41,"published":26},{"name":105,"created_at":106,"published_at":107,"updated_at":108,"id":109,"uuid":110,"content":4748,"slug":121,"full_slug":122,"sort_by_date":26,"position":123,"tag_list":4749,"is_startpage":29,"parent_id":125,"meta_data":26,"group_id":126,"first_published_at":127,"release_id":26,"lang":33,"path":26,"alternates":4750,"default_full_slug":129,"translated_slugs":4751,"_stopResolving":42},{"_uid":120,"name":105,"component":23},[],[],[4752,4753,4754],{"path":129,"name":26,"lang":38,"published":26},{"path":129,"name":26,"lang":33,"published":26},{"path":129,"name":26,"lang":41,"published":26},{"name":829,"created_at":830,"published_at":16,"updated_at":831,"id":832,"uuid":833,"content":4756,"slug":841,"full_slug":842,"sort_by_date":26,"position":27,"tag_list":4758,"is_startpage":29,"parent_id":844,"meta_data":26,"group_id":845,"first_published_at":846,"release_id":26,"lang":33,"path":26,"alternates":4759,"default_full_slug":848,"translated_slugs":4760,"_stopResolving":42},{"_uid":835,"icon":4757,"name":829,"component":840},{"id":837,"alt":838,"name":51,"focus":51,"title":51,"filename":839,"copyright":51,"fieldtype":76,"is_external_url":29},[],[],[4761,4762,4763],{"path":848,"name":26,"lang":38,"published":26},{"path":848,"name":26,"lang":33,"published":26},{"path":848,"name":26,"lang":41,"published":26},[33],[4766],{"_uid":4767,"asset":4768,"shadow":29,"caption":51,"overlay":4770,"component":864},"b8154640-7cf0-4ab1-b5b2-da378d383cbc",{"alt":51,"name":51,"focus":51,"title":51,"filename":4769,"copyright":51,"fieldtype":76,"is_external_url":29},"https://a.storyblok.com/f/146026/1190x670/6a35bbf3a9/reisekostenerstattung.png",[],"2023-10-09 00:00","7",[],"Reisekostenerstattung: Lesen Sie unseren Guide zur Verwaltung von Dienstreisen. Erfahren Sie mehr über Grundlagen, Pauschalen, steuerliche Vorschriften.",[],[4777],{"_uid":4778,"items":4779,"heading":4884,"reverse":29,"component":1012,"sectionSettings":4903},"dbe7acc7-9ae0-4e80-b4b9-8e5c4f6c85d9",[4780,4814,4828,4842,4856,4870],{"_uid":4781,"title":4782,"component":916,"description":4783},"6a9a916b-56f1-4396-90c4-554665a7a118","Was ist der Unterschied zwischen Reisekosten und Betriebsausgaben in Deutschland?",{"type":82,"attrs":4784,"content":4785},{"backgroundColor":26},[4786],{"type":85,"attrs":4787,"content":4788},{"textAlign":26},[4789,4794,4801,4809],{"text":4790,"type":89,"marks":4791},"Betriebsausgaben sind nach",[4792],{"type":178,"attrs":4793},{"color":2356},{"text":213,"type":89,"marks":4795},[4796,4799],{"type":197,"attrs":4797},{"href":4798,"uuid":26,"anchor":26,"target":26,"linktype":201},"https://www.gesetze-im-internet.de/estg/__4.html",{"type":178,"attrs":4800},{"color":2356},{"text":4802,"type":89,"marks":4803},"§ 4 Abs. 4 EStG",[4804,4806,4808],{"type":197,"attrs":4805},{"href":4798,"uuid":26,"anchor":26,"target":26,"linktype":201},{"type":178,"attrs":4807},{"color":2732},{"type":378},{"text":4810,"type":89,"marks":4811}," alle Aufwendungen, die durch den Betrieb veranlasst sind; Reisekosten wie Fahrt, Verpflegung (ab 14 €) und Übernachtung bilden davon eine betrieblich veranlasste Teilmenge. Für den Arbeitgeber gelten sie als Betriebsausgaben, für den Arbeitnehmer bei fehlender Erstattung als Werbungskosten nach § 9 EStG.",[4812],{"type":178,"attrs":4813},{"color":2356},{"_uid":4815,"title":4816,"component":916,"description":4817},"eef806a0-fe16-4fec-9d6a-82449ac48425","Gibt es Online-Rechner oder Tools, die Spesen automatisch berechnen?",{"type":82,"attrs":4818,"content":4819},{"backgroundColor":26},[4820],{"type":85,"attrs":4821,"content":4822},{"textAlign":26},[4823],{"text":4824,"type":89,"marks":4825},"Ja, Ausgabenmanagement-Software berechnet den Verpflegungsmehraufwand automatisch anhand der aktuellen BMF-Sätze von 14 € und 28 €, sodass keine manuelle Berechnung nötig ist.",[4826],{"type":178,"attrs":4827},{"color":2356},{"_uid":4829,"title":4830,"component":916,"description":4831},"d6634211-863b-4282-8254-34396a97a180","Gibt es typische Stolpersteine bei der Datev Reisekostenabrechnung und wie vermeide ich sie?",{"type":82,"attrs":4832,"content":4833},{"backgroundColor":26},[4834],{"type":85,"attrs":4835,"content":4836},{"textAlign":26},[4837],{"text":4838,"type":89,"marks":4839},"Typische Fehler sind fehlende oder verspätete Belege sowie die GoBD-Pflicht zur unveränderbaren Archivierung über 10 Jahre. Vermeiden lassen sich diese Fehler durch sofortige digitale Belegerfassung und einen sauberen Export in die Buchhaltung, mit der die meisten Kanzleien über DATEV arbeiten.",[4840],{"type":178,"attrs":4841},{"color":2356},{"_uid":4843,"title":4844,"component":916,"description":4845},"4b39f0a4-51de-432f-bbd3-7c0a92ad1ab4","Gibt es kostenlose Reisekosten-Apps, die gut mit meinem Unternehmen funktionieren?",{"type":82,"attrs":4846,"content":4847},{"backgroundColor":26},[4848],{"type":85,"attrs":4849,"content":4850},{"textAlign":26},[4851],{"text":4852,"type":89,"marks":4853},"Kostenlose Apps gibt es durchaus, doch sie erfüllen oft nicht die GoBD-Anforderungen an unveränderbare Belege und die 10-jährige Aufbewahrung oder bieten keinen sauberen Export in die Buchhaltung; prüfen Sie diese Punkte vor dem Einsatz.",[4854],{"type":178,"attrs":4855},{"color":2356},{"_uid":4857,"hide":29,"title":4858,"component":916,"description":4859},"f1ffd085-a3a5-4b8a-8a67-b730c0008395","Gibt es kostenlose Spesenabrechnungs-Vorlagen, die ich anpassen kann und wie richte ich sie ein?",{"type":82,"attrs":4860,"content":4861},{"backgroundColor":26},[4862],{"type":85,"attrs":4863,"content":4864},{"textAlign":26},[4865],{"text":4866,"type":89,"marks":4867},"Ja, kostenlose Vorlagen decken die Pflichtangaben wie Reisedaten, Zweck, Belege und Pauschalen von 14 € und 28 € ab. Richten Sie darin Felder für Fahrtkosten, Verpflegung, Übernachtung und Reisenebenkosten ein.",[4868],{"type":178,"attrs":4869},{"color":2356},{"_uid":4871,"hide":29,"title":4872,"component":916,"description":4873},"c277993b-3d15-48cb-8285-b80f8303db78","Wie funktioniert die Reisekostenerstattung über ein Ausgaben-Tool?",{"type":82,"attrs":4874,"content":4875},{"backgroundColor":26},[4876],{"type":85,"attrs":4877,"content":4878},{"textAlign":26},[4879],{"text":4880,"type":89,"marks":4881},"Spendesk automatisiert die Reisekostenerstattung, indem Ausgaben von physischen oder virtuellen Karten automatisch erfasst, Belege per mobiler Spesen-App zugeordnet und Genehmigungsworkflows ausgelöst werden. Spendesk erstellt anschließend automatische Spesenberichte, synchronisiert Buchungsdaten mit Buchhaltungssoftware und reduziert manuelle Erfassung durch Funktionen wie OCR-Belegerkennung und vorkonfigurierte Kostenstellen.",[4882],{"type":178,"attrs":4883},{"color":2356},[4885],{"cta":4886,"_uid":4887,"title":4888,"eyebrow":4896,"subtitle":4899,"component":168,"textAlign":51,"sectionSettings":4902,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":51},[],"cfa29447-b109-448b-bd36-9e45e0687d3a",{"type":82,"attrs":4889,"content":4890},{"backgroundColor":26},[4891],{"type":168,"attrs":4892,"content":4893},{"level":170,"textAlign":26},[4894],{"text":4895,"type":89},"Häufig gestellte Fragen zur Reisekostenerstattung",{"type":82,"content":4897},[4898],{"type":85},{"type":82,"content":4900},[4901],{"type":85},[],[4904],{"_uid":4905,"hide":29,"theme":1016,"anchorId":51,"component":1017,"spacingTop":51,"hideOnDevices":4906,"spacingBottom":51,"floatingImages":4907,"variableOverrides":4908},"7fffca33-cbe5-49fa-b1c6-af0acdaccb84",[],[],[],"reisekostenerstattung","de/blog/reisekostenerstattung",2160,[],"8271f5ad-eb08-4a2d-86c2-a430f579aa91",[],"blog/reisekostenerstattung",[4917,4918,4919],{"path":4915,"name":26,"lang":38,"published":26},{"path":4915,"name":26,"lang":33,"published":26},{"path":4915,"name":26,"lang":41,"published":26},[4921,4922,4923,4924],["Reactive",3267],["Reactive",4000],["Reactive",4456],["Reactive",2980],["Island",4926],{"key":4927,"result":4928},"MarkdownRenderer_gRngap8pIaEZpfaCp7Ih10QwAYdKHRKNZqfnUKMCsk",{"head":4929},{"link":4930,"style":4931},[],[],["Island",4933],{"key":4934,"result":4935},"MarkdownRenderer_Y6KgO2ij3SK8oTrq4wVBZHDEF6FDGtZrp0aVxfL0",{"head":4936},{"link":4937,"style":4938},[],[],["Island",4940],{"key":4941,"result":4942},"MarkdownRenderer_J7o4cFHowjU5PHnvyTncYTS0NO9XhJoq6f3eacTQ",{"head":4943},{"link":4944,"style":4945},[],[],1793544253436]