Uncertainty in Gastronomy Regarding VAT Rates: Key Rulings and Expert Opinions

• There is still uncertainty in the gastronomy industry regarding the VAT rate
• The Ministry of Finance states that the sale of fast food is subject to an 8% VAT rate, even if the establishment does not provide a table, cutlery, or waiter service
• Some entrepreneurs apply a 5% VAT rate based on previous rulings from the Court of Justice of the European Union
• Experts have divided opinions on the current regulations, with some supporting the Ministry of Finance’s position and others believing it may not comply with EU directives
• The issue of the correct VAT rate in the gastronomy sector has resurfaced due to doubts about both old and current regulations
• Key rulings from the CJEU have clarified that the VAT rate depends on the customer’s choice and the presence of additional services when consuming food on-site
• Different VAT rates can be applied based on the characteristics and consumer needs of the products being sold, as explained by the CJEU in various rulings

Source: podatki.gazetaprawna.pl

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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