12% VAT for Non-Alcoholic Beverages in Restaurant Services from 2027

• The 12% VAT rate currently applies only to tap water and milk-based beverages, including plant-based alternatives, in restaurant services.
• From January 1, 2027, the 12% VAT rate will extend to all non-alcoholic beverages served in restaurant services.
• Non-alcoholic beverages sold outside restaurant services will generally remain subject to the 21% VAT rate.
• Exceptions outside restaurant services continue for drinking water and milk-based beverages and their alternatives, which are not taxed at the standard rate.

Source: grantthornton.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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