The Federal Ministry of Finance’s letter of 2 July 2020 contains simplifications for the catering and hotel sector. According to this letter, caterers may use 30% of the flat rate price for beverages during the period from 1 July 2020 to 30 June 2021 when splitting up the total sales price for food and beverages. Accommodation providers may calculate 15% of the flat rate price for supplies subject to the regular VAT rate and not directly related to accommodation (previously 20%).
Source: kmlz.de
