Among foodstuffs, coffee is subject to a VAT rate that changes according to the place of purchase and the way of consumption , going from the ordinary 22% to that of 10% , to arrive in some cases even to that of 4%. .
The basic rate of 22% is applied to coffee blends, wherever they are purchased, ie at the supermarket or in roasting.
The VAT discourse changes when instead the service component is added to the simple coffee; this is the case of the cup drunk at the bar.
When coffee is consumed in a company canteen and in other particular distribution circumstances, so to speak “social” , the rate applied is that of 4% .
But let’s see, more technically, how the various cases are regulated.
Source: commercialistatelematico.com
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