- From January 1, 2026, all food served in canteens and cafés in hospitals, care facilities, and social institutions will be taxed at a reduced VAT rate of 7%.
- Beverages remain taxed at the standard 19% VAT rate, regardless of type.
- For combination offers (e.g., buffets, set menus), 30% of the total price is taxed at 19% (beverages), and 70% at 7% (food), simplifying accounting.
- The new rules eliminate complex distinctions between delivery and restaurant services, reducing administrative workload.
- The changes provide greater planning security and easier pricing for affected institutions.
Source: roedl.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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