Lunch Benefits | Requirements

What requirements you need to pay attention to when using Lunch Benefits.

Manuel Ensinger avatar
Written by Manuel Ensinger
Updated over a week ago

By submitting your receipt via Circula Benefits, you confirm that you have both contractually agreed to waive part of your gross cash wage and allowance for meals on working days as well as that you comply with the legal requirements so that the basic prerequisite for the granting of a “non-cash benefit” (possibly with tax and/or social security benefits) exists.

According to R.8.1 paragraph 7 LStR the following requirements apply:

  • The digital meal voucher is only to be used for the purchase of meals consumed on working days. The allowance can only be used for lunch and dinner in the evening paid by the employee himself.

  • The timing of eating shall be decisive for the evaluation of whether the meal amounts to breakfast, lunch or dinner.

  • Meals from digital meal vouchers are intended to be taken within the statutory recovery breaks. In the case of work in a home office or a daily working time of no more than six hours, they may also be taken before or after working hours. (See BMF letter dated January 18, 2019, point 3.)

  • Food only amounts to a meal if it is suitable for immediate consumption or is intended for consumption during meal breaks – this also includes drinks.

  • Non-food articles are expressly excluded from reimbursement. Examples are detergents, household goods, alcohol and tobacco.

What can be submitted?

  • Restaurant/delivery service: If several meals are shown on a restaurant bill, only one meal per employee will be registered. The employee has to mark or highlight the consumed meals on the receipt.

  • For each meal receipts from various shops can be submitted, if put together as one meal. The summed amount will be reimbursed up to a maximum of the daily value of the digital meal voucher. The employee has to mark or highlight the consumed meals on the receipt.

  • Receipts to be subsidized in one month must always be submitted within the month of issuance or by the third day of the following month in order to be effective in the calculation of the subsidy.

  • The employee may not submit a receipt more than once.

Requirements for the receipt

  • All submitted receipts must meet the requirements of § 146a AO in conjunction with § 6 KassenSichV and § 33 UStDV.

  • If meals of more than one person are shown on a receipt, the meals you consumed should be identified on the receipt.

  • If the receipt shows items that are not part of the meal submitted, this should be identified on the receipt.

Do you still have questions?

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