The provisions of the VAT Act regarding the rates applied in gastronomy, in force before July 2020, differentiated services related to food taxed at the rate of 8% VAT and the sale of ready meals and take-away meals, which benefited from taxation at the rate of 5% VAT. Although, in the context of VAT, the dispute over such classification currently concerns past settlement periods, the arguments raised in it may be important for the case law in the retail tax (popularly known as the trade tax) that is developing in this respect.
Source: www.mddp.pl
