- The Federal Fiscal Court addressed the issue of how to allocate prices for takeaway combo meals in system gastronomy.
- Combo products with different tax rates require price allocation when sold as a single unit.
- Two common allocation methods are the cost of goods method and the individual sales price method.
- The individual sales price method is generally preferred by tax authorities for simplicity.
- A system gastronomy operator used the cost of goods method for discounted combo meals.
- The tax office rejected this method, favoring the individual sales price method.
- The Federal Fiscal Court ruled against the operator, stating the cost of goods method was not appropriate in this case.
Source: umsatz-steuer-beratung.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.
