Reduced VAT Rate for Restaurant Food Services from January 2026: Key Changes and Practical Implications

• From January 1, 2026, the reduced VAT rate of 7% applies to food in restaurants, canteens, food trucks, and event catering, but not to beverages (which remain at 19%).
• Businesses must adjust pricing, cash register systems, and operations in time for the change, especially around the New Year and for voucher processing.
• For buffet or all-inclusive offers, 30% of the total price can be allocated to beverages for VAT purposes.
• In business packages, 15% of the price can be allocated to services subject to the regular VAT rate.
• For services provided on New Year’s Eve (Dec 31, 2025 to Jan 1, 2026), applying the old 19% rate will not be objected to; new rules apply from January 1, 2026.

Source: awb-international.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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