University bar with 4% VAT rate only on cafeteria service

• The 4% VAT rate for food and beverage services in university canteens does not apply to the bar-cold table service provided at the university.
• The same company that provides the bar-cold table service is also required to provide a hot meal service.
• The Italian Revenue Agency clarifies that the 4% VAT rate does not apply to all services provided by the company.
• University canteens are considered similar to school canteens for VAT purposes.
• The bar-cold table service does not meet the criteria to be classified as a canteen service.
• The bar-cold table service will be subject to a 10% VAT rate.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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