- VAT on confectionery products with higher sugar or salt content increased to 23% from 19% starting January 1, 2026.
- Desserts served in restaurants with supporting services are classified as services.
- Supplying prepared or unprepared food or beverages without additional services is not considered restaurant or catering services.
- A 5% VAT rate applies to certain supplies (details not fully provided).
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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