Reduced VAT rate for restaurant and catering services: Extension of the time scope until December 31, 2023

With the eighth law amending consumption tax laws (8th VStÄndG) of October 24, 2022, Federal Law Gazette I p. 1838, the legislator has permitted the application of the reduced VAT rate of seven percent for restaurant and catering services provided, with the exception of the levy of beverages beyond December 31, 2022, until December 31, 2023. The highest financial authorities of the federal and state governments have therefore decided to extend the administrative regulations contained in the BMF letter of July 2, 2020, BStBl I p. 610.

Source: datev-magazin.de

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