As announced in our message of June 6, 2020, the reduced VAT rate of 6% temporarily applies to restaurant and catering services:
- from June 8, 2020 to December 31, 2020
- excluding the supply of beers with an actual alcoholic strength by volume exceeding 0.5% vol. and other beverages with an actual alcoholic strength by volume exceeding 1.2% vol.
You will find more information in circular 2020 / C / 86 of June 29, 2020.
Sources:
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