VAT Guidelines for Wholesale and Retail Food and Drink

• The manual discusses VAT treatment for wholesale or retail food and drink supplies
• Separate guidance exists for VAT on restaurant services, bread, and food supplements
• Food is defined as substances typically consumed by the average person and not classified as medicine, tobacco, or cosmetic ingredients
• Zero VAT rate applies to most food items including bread, dairy products, baby food, cereals, condiments, fruits, herbs, meat, pasta, sauces, spices, and vegetables
• Reduced VAT rate applies to specific items like flour or egg-based bakery products and biscuits
• Standard VAT rate applies to savoury items, confectionery, and drinks
• VAT details for vending machines and takeaways are also provided, including rates for combination meal deals
• A summary table is included to clarify VAT rates applicable to different food and drink products

Source: revenue.ie

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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