Simplification of the obligations of external service providers when concluding a collective catering contract

As a temporary measure, it is accepted that the obligation to send a copy of the contract for the supply of meals provided for in article 85 bis of appendix III to the CGI be replaced by an obligation to keep the document at the provision of administration by the external supplier. It is recalled that non-compliance with the obligations provided for in article 85 bis of appendix III to the CGI have no impact on the application of the reduced rate of VAT.

Source Bofip

Bofip – VAT rates applicable in Corsica

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