Selling gift vouchers online for restaurants and hotels: setup, VAT and validity
Gift vouchers are often bought on impulse: the evening before a birthday, the weekend before Christmas, when you're closed or nobody answers the phone. Selling online with instant PDF delivery captures these purchases. The money arrives before the guest does, and many recipients have never visited you. This article covers setup, VAT and validity in Germany.
Three ways to sell online
Depending on size and existing technology, there are three options:
- A voucher provider embedded in the website, with a monthly fee or commission per sale.
- A voucher module in the POS or hotel software, so redemption is connected directly.
- A small shop of your own, if you also sell products such as sauces, wine or cooking classes.
Value or service vouchers, codes and redemption
Value vouchers for an amount are flexible and easy to account for. Service vouchers such as "dinner for two" or "weekend with breakfast" sell more emotionally but tie you to prices that may change. Every voucher needs a unique code, and the till or front desk must show whether it's valid and what balance remains. Otherwise a printed voucher gets redeemed more than once.
VAT since 2026
Since 1 January 2026, food in German restaurants is permanently taxed at 7% VAT, drinks remain at 19%. A voucher that can be redeemed for food and drinks is therefore a multi-purpose voucher: no VAT is due at sale, only at redemption, split according to what the guest actually consumes. Vouchers issued until the end of 2025 were usually taxed at 19% when sold.
Hotels are similar, because accommodation and other services are taxed differently. Your system must therefore record sale and redemption separately. Clarify the treatment with your tax firm.
Validity and cost
Without a date on the voucher, the regular three-year limitation period applies, counted from the end of the year of purchase. Courts have repeatedly held much shorter periods in the terms, such as one year, to be invalid. Integrating a voucher system into website and till with handover to accounting starts at €600 with us.
Frequently asked questions
- Do I need an online shop for this?
- No. For vouchers alone, a provider embedded in the website is usually enough. A shop of your own only pays off with more products.
- May I limit vouchers to one year?
- That's risky. Courts have repeatedly struck down such short periods in terms. Three years or no limit is the safe side.
- What about vouchers from 2025?
- They were usually taxed at 19% when sold, so no VAT is due on redemption. Your till should be able to tell old and new vouchers apart.
Sources
Tell us your website, POS or hotel software. We suggest the right voucher system and integrate it.
Set up voucher sales