VAT rate for take-away sales is 5%

VAT in the catering industry – an important resolution of the Supreme Administrative Court

• The Supreme Administrative Court issued a resolution regarding the application of VAT rates in the catering industry before 2020, specifically related to the VAT rate on take-away meals.
• The resolution clarified that the appropriate VAT rate for take-away sales in certain systems such as “drive-in,” “walk-through,” “in-store,” and “food court” during the period from June 24, 2016, to June 30, 2020, is 5%.
• The resolution provides important interpretative guidance based on the CJEU judgment and helps reconcile different conclusions reached by taxpayers and the tax administration.

Source MDDP

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Global Upcoming VAT Rate changes – Chronological, click HERE

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