When running a shop where gastronomic products will be sold, i.e. chickens baked in an oven – spit, which have previously been prepared by the Applicant for direct consumption, it should be considered that the Applicant provides catering services in stationary catering establishments – it results from the individual interpretation of the National Director Tax Information of March 29, 2021, file ref. 0114-KDIP1-3.4012.65.2021.1.PRM
Source Deloitte