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The complexity of the different VAT rates for restaurant services and the sale of food and drink

VAT discussion at Pairi Daiza is not an isolated case

  • The animal park Pairi Daiza has been in a dispute with the VAT administration over the different VAT rates for restaurant services and the sale of food and drink.
  • The conflict revolves around the interpretation of the VAT rules between supply and service, which determines the VAT rate.
  • The distinction always depends on the situation, such as whether it is a delivery or a restaurant/catering service.
  • The same applies to takeaway sandwich shops and ice cream trucks.
  • A service is also obliged to use a white cash register, and it becomes mandatory as soon as the turnover from meals consumed on site exceeds €25,000 per year.
  • Seafood platters are a textbook example of the complexity of the VAT regime, with different rates for luxury products and crustaceans and shellfish still in their shell or not.

Source Tijd.be

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