- Different VAT rates apply to food and beverages.
- A combined price for a meal deal must be split into two components for tax purposes.
- The simplest calculation or valuation method should be used.
- If multiple simple methods exist, businesses can choose freely.
- Tax authorities generally allocate the total price based on individual sale prices if items are also sold separately.
- Other methods like cost of goods ratio are allowed if they are simple and appropriate.
- The Food-and-Paper method based on current purchase prices is considered appropriate by the court.
Source: datenbank.nwb.de
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.
