- From January 1, 2026, a permanent reduced VAT rate of 7% applies to food in gastronomy, restaurants, and catering services.
- The distinction between food for on-site consumption and takeaway/delivery is eliminated; the reduced rate applies uniformly.
- The regular VAT rate still applies to beverages.
- Businesses must update their cash register and accounting systems, menus, invoices, and tax documents to reflect the new rate.
- Incorrectly high VAT shown on receipts must still be paid to the tax office; consult a tax advisor if needed.
Source: rueterpartner.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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