Baden-Württemberg Tax Court: Combo meal at a single price constitutes at least two separate supplies for VAT purposes

The case involves the sale of takeaway combo meals with varying VAT rates. The Baden-Württemberg Tax Court ruled that selling a combo meal at a single price constitutes at least two separate supplies for VAT purposes: beverages at the standard rate and takeaway food at the reduced rate. If the items are also sold individually, the total price division for combo meals can be based on the food and beverage cost ratios (Food-and-Paper method), provided the allocation is transparent using current purchase prices. The allocation isn’t required to follow individual sales prices. The court allowed the use of the Food-and-Paper method for transparent allocation.

Source: haufe.de

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