VAT in the catering industry – an important resolution of the Supreme Administrative Court
- The Supreme Administrative Court issued a resolution regarding the application of VAT rates in the catering industry before 2020, specifically related to the VAT rate on take-away meals.
- The resolution clarified that the appropriate VAT rate for take-away sales in certain systems such as “drive-in,” “walk-through,” “in-store,” and “food court” during the period from June 24, 2016, to June 30, 2020, is 5%.
- The resolution provides important interpretative guidance based on the CJEU judgment and helps reconcile different conclusions reached by taxpayers and the tax administration.
Source MDDP
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