Allocation of Total Price in System Catering: Tax Implications for Combo Meals

• Different VAT rates apply to food and beverages.
• A combined price for a meal deal must be split into two components for tax purposes.
• The simplest calculation or valuation method should be used.
• If multiple simple methods exist, businesses can choose freely.
• Tax authorities generally allocate the total price based on individual sale prices if items are also sold separately.
• Other methods like cost of goods ratio are allowed if they are simple and appropriate.
• The Food-and-Paper method based on current purchase prices is considered appropriate by the court.

Source: datenbank.nwb.de

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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