Clarifications and Guidelines for VAT Application in the Catering Sector

• New circular provides clarifications and instructions for the correct application of VAT rates in the hospitality sector
• Applies to businesses in the food and beverage industry and consumers of non-alcoholic beverages
• Replaces previous regulations and introduces two different VAT rates for the sale of non-alcoholic beverages, depending on whether they are consumed on-site or delivered as a package
• Detailed guidelines and explanations are provided for the implementation of these regulations
• The circular also defines services in the restaurant and catering sector as the delivery of prepared food and beverages for human consumption, accompanied by supporting services

Source: taxheaven.gr

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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