- Changes in VAT Rules: Since 2022, VAT rules in the restaurant industry have shifted from a rigid “on-site” versus “to-go” classification to a focus on the product’s nature and intended consumption, emphasizing whether it is for immediate or deferred consumption.
- VAT Rates Overview: Food products are subject to three VAT rates: 5.5% for packaged goods for later consumption, 10% for prepared items for immediate consumption, and 20% for alcoholic beverages and certain excluded items. Correct classification requires careful consideration of packaging, serving conditions, and product type.
- Practical Application: Proper VAT classification necessitates a detailed analysis for each product sold, including factors like packaging, serving utensils, and consumption intent. Businesses must adapt their cash register systems to accurately categorize products and comply with VAT regulations, reducing the risk of tax adjustments.
Source Mathez-Formation
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