The Corona Tax Support Act of June 19, 2020 introduced a regulation according to which the reduced VAT rate is to be applied to restaurant and catering services provided after June 30, 2020 and before July 1, 2021, with the exception of the sale of drinks . With the Third Corona Tax Support Act of March 10, 2021, this regulation was extended beyond June 30, 2021 until December 31, 2022. With the eighth law amending consumption tax laws and amending other laws (eighth consumption tax amendment law) of October 24, 2022, this regulation was extended beyond December 31, 2022 until December 31, 2023. With the BMF-Letter dated December 21, 2022, the lump sums applicable for 2023 for free value deliveries (removals in kind) will be announced.
Source: bundesfinanzministerium.de
