The State Secretary for Finance – Fiscality and Tax Authorities approves that VAT charged in respect of the provision of food and beverages for use on site within the framework of the hotel, café, restaurant, guest house and related business persons who only stay there for a short period, is sometimes deductible. In practice, it happens that the provision of food and drink referred to in Article 15(5) of the OB Act is outsourced to an entrepreneur who in turn outsources this performance to another entrepreneur and that this can be repeated afterwards.
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