The Individual Receipt Verification is a verification procedure developed by Hrmony that meets the tax law requirements for the digital meal subsidy. It ensures that only items that are actually reimbursable according to the applicable wage tax guidelines are reimbursed.
⚠️ Note: The following information is for your information only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor directly.
What is the Individual Receipt Verification?
The Individual Receipt Verification is an electronic verification procedure developed in coordination with the tax authorities. A central component is the matching of each individual receipt with a verification catalog developed and continuously updated by Hrmony.
This verification catalog is based on:
- the applicable wage tax guidelines (R 8.1 para. 7 no. 4 LStR)
- the BMF letter of January 18, 2019
- recognized administrative practices and rulings from the tax administration
What is checked on each receipt?
For each submitted receipt, Hrmony automatically checks:
- Is it reimbursable food or meals?
- Are all mandatory details present (date, amount, item, provider)?
- Was the receipt issued in Germany?
- Does the receipt come from the current month?
- Have non-reimbursable items (e.g., alcohol, tobacco, non-food) been excluded?
- Are the daily and monthly limits being observed?
Why is the Individual Receipt Verification important?
According to the BMF letter of January 18, 2019, the employer is required to provide proof of the conditions for each meal voucher granted individually. The BMF letter provides two permissible methods for this:
| Option | Description |
|---|---|
| Manual verification | The employer requests individual receipt evidence and verifies it themselves |
| Electronic procedure | The employer uses an electronic verification system – such as the Hrmony Individual Receipt Verification |
By using the Hrmony Individual Receipt Verification, manual receipt verification by the employer is completely eliminated.
Advantages of the Individual Receipt Verification
- ✅ Legal certainty: Each receipt is checked according to the current tax regulations
- ✅ No manual effort for the employer
- ✅ Automatic updating of the verification catalog when laws change
- ✅ Archiving of all receipts for audits
- ✅ Sample checks instead of full audits during inspections, since Hrmony has already performed the complete verification
Further information
- 📄 Proof and verification obligations with the Hrmony meal subsidy
- 📄 What happens in case of a tax audit?
- 📄 When are meals considered reimbursable?
Any questions? Our Operations Team will be happy to assist you: 📧 operations@hrmony.de