Date: 2022-05-30
Dnr: 8-1730471
The position on restaurant services, VAT, dated 24 November 2011, no. 131 736849-11 / 111 , shall no longer be applied.
The position deals with the demarcation between food and restaurant services and to some extent the assessment of whether it is one or more services. In view of the legal development with regard to the assessment of one or more supplies and the fact that it is now the same tax rate for food and restaurant services, there is no longer any reason to apply the position.
Source: skatteverket.se
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