The Corona Tax Assistance Act of June 19, 2020 introduced a regulation according to which the reduced VAT rate is to be applied to restaurant and catering services provided after June 30, 2020 and before July 1, 2021, with the exception of the sale of drinks . With the Third Corona Tax Assistance Act of March 10, 2021, this regulation was extended beyond June 30, 2021 until December 31, 2022. With the BMF letter of January 20, 2022, the lump sums applicable for 2022 for free valuables (removal of goods) are announced.
Source: bundesfinanzministerium.de
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