What we pay attention to
| Topic | What matters |
|---|---|
| VAT rates | 9% for hotel accommodation; 20% for restaurant services and alcohol — correct separation in the cash register and reports |
| Cash registers and SUPTO | daily reports, connection to the NRA, requirements when using sales management software |
| Staff | shift schedules, aggregated working-time accounting, working-time records (SIRV), overtime, student and seasonal contracts |
| Stock and recipes | costings, write-offs and shrinkage accounting, stocktaking |
| Tips and service | treatment under the Personal Income Tax Act and the Social Insurance Code; inclusion in the cash report |
| Inspections | NRA and Labour Inspectorate — documentation preparation, representation during inspections |
Pricing for restaurants & hospitality
Due to the volume of documents and staff, the base price for HoReCa starts from €180/mo. for an establishment with up to 5 employees and includes payroll. The exact quote depends on the number of locations and employees.
How we work
Documents due by the 5th, VAT by the 14th, payroll and social contributions by the 25th, a monthly summary in plain language, and year-end closing at no extra charge. Full process description: Accounting services →
Frequently asked questions
Do we need a separate cash register for each VAT rate?
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No — one register with correctly programmed tax groups. We make sure every item or service is assigned to the correct group.
How is staff meals accounted for?
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As a fringe benefit expense subject to 10% expense tax, or as part of remuneration — we choose whichever legal option is more favourable.
When is SUPTO mandatory?
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Only if you use sales management software connected to the cash register and you've opted into the regime under Ordinance N-18. We advise before you choose any software.
Other industries and useful links
Accounting for IT and freelancers, online stores, construction. Our full price list with add-ons for volume and staff — Pricing; monthly deadlines — Working days 2026; glossary of terms — Glossary.
Sources
Corporate Income Tax Act; Personal Income Tax Act; VAT Act (State Gazette issue 115/30.12.2025); Social Insurance Budget Act for 2026; Accountancy Act; Ordinance N-18. Verified on 3 September 2026.
Important
Bulsmetka is a private accounting firm, not a government authority. This information is of a general nature and does not replace individual advice. State fees are invoiced at cost.