New Guidelines for Reduced VAT Rate in Catering Services: Clarifications from AADE

• The Independent Authority for Public Revenue has published a new circular providing clarifications and instructions regarding the correct VAT rate for the delivery of non-alcoholic beverages in the catering sector.
• The circular applies to all businesses in the catering sector and consumers of non-alcoholic beverages.
• The circular replaces a previous circular and introduces two different VAT rates (24% or 13%) depending on whether the beverages are intended for on-site consumption or delivery.
• The supply of coffee, cocoa, tea, and herbal infusions continues to be subject to a reduced VAT rate until June 30, 2024.
• The circular provides detailed guidelines for the implementation of the new VAT rates.

Source: e-forologia.gr

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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