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University bar with 4% VAT rate only on cafeteria service, 10% rate on cold table service

  • The 4% VAT rate for food and beverage services in university canteens does not apply to the bar-cold table service.
  • The same company that provides the bar-cold table service is also required to provide a hot meal service.
  • The tax agency confirms that the 4% VAT rate does not apply to all services provided by the company.
  • The bar-cold table service is considered a different type of service and will be subject to a 10% VAT rate.
  • The bar-cold table service includes coffee, tea, cold and hot beverages, sandwiches, and cold dishes.
  • The 10% VAT rate is the general rate for food and beverage services.

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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