Administration of meals to employees via app with a VAT rate of 10%

Ruling 430 of 22 August says that the administration of food and beverages made to employees of a company by affiliated restaurants, through the use of an app that acts as a payment instrument , must be subject to a VAT rate of 10% pursuant to n. 121) of Table A, part III, attached to Presidential Decree 633/72 , as they are neither substitute company canteen services nor canteen services, therefore they cannot benefit from the 4% VAT rate.

Sources:

• ipsoa.it
• gov.it
• eutekne.info

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