Catering Services for VAT: More Than Just Food Delivery, Requires Additional Service Elements

• Not all food delivery qualifies as catering for VAT purposes
• Catering involves preparation, delivery, on-site setup, serving, and equipment provision
• Transactions lacking these elements are considered supply and transport of goods
• Supply of goods is subject to reduced VAT for food and standard VAT for delivery
• Labeling an invoice as catering is not enough for reduced VAT rate
• The actual nature of the service determines VAT treatment

Source: taxand.com

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.

---

---