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Finance Ministry Proposes Lower VAT on Non-Alcoholic Drinks Served in Restaurants from 2027

  • The Ministry of Finance proposed a new Sales Registration Act in February 2026 to reintroduce electronic sales registration (EET 2.0) from 2027.
  • The proposal includes reducing VAT on non-alcoholic beverages served in restaurants from 21% to 12%, aligning it with the VAT rate for food.
  • The reduced VAT rate will not apply to takeaway drinks, requiring restaurants and cafes to differentiate VAT rates based on consumption method.
  • The proposal is currently under internal review and may change before final approval.

Source: accace.cz

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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