VAT and company canteen services – Topics covered:
The canteen service
The regulations for the canteen service
Who can provide the canteen replacement service
The characteristics of meal vouchers
The content of the meal vouchers
The agreements between the issuing companies and the owners of the eligible establishments
Provision of food and income taxes
Company canteen and VAT
Company canteen and use of meal vouchers
The company canteen and cash payments
The company canteen and documentary obligations
Annex A – VAT rate and method of payment or canteen service
Annex B – The canteen service and VAT at a glance
Source: commercialistatelematico.com
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