In principle, companies are liable for the correct payment of wage tax. It is therefore important that all receipts are checked with regard to their eligibility for reimbursement. The relevant BMF letter from 18.01.2019, BStBl I 2019, 66, for "Workday meal allowances" (digital meal vouchers) states that the employer "[...] must manually check the individual receipts submitted to him by the employee or may use appropriate electronic procedures [...]". Hrmony assumes this verification obligation for employers.
Source: BMF-Schreiben vom 18.01.2019, BStBl I 2019, 66
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