- VAT applies to canteen contributions under the management fee model when the company buys the food and the operator only manages operations.
- Under management risk models, if the operator buys the food and bears operational risk, contributions covering only fixed costs are not subject to VAT.
- Contributions that cover raw material costs or reduce meal prices are considered payment for services and are subject to VAT.
- Borderline cases combining both models require individual assessment, focusing on which party bears operational risk.
Source: news.bloombergtax.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.
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