Guide for Applying Correct VAT Rate to Food Sales and Restaurant or Catering Services

• Guidance for applying the correct VAT rate when selling food products or providing restaurant/catering services.
• Distinguishes between food sales (e.g., takeaway) and provision of meals/drinks on-site.
• Requires identification of the product’s SCS code to determine the applicable VAT rate.
• Outlines a step-by-step process using annexes of the VAT Act to find the correct code and rate.
• VAT rates mentioned: 5%, 19%, and 23%, depending on the product and service type.

Source: financnasprava.sk

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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