VATupdate
VAT

Share this post on

The complexity of the different VAT rates for restaurant services and the sale of food and drink

VAT discussion at Pairi Daiza is not an isolated case

  • The animal park Pairi Daiza has been in a dispute with the VAT administration over the different VAT rates for restaurant services and the sale of food and drink.
  • The conflict revolves around the interpretation of the VAT rules between supply and service, which determines the VAT rate.
  • The distinction always depends on the situation, such as whether it is a delivery or a restaurant/catering service.
  • The same applies to takeaway sandwich shops and ice cream trucks.
  • A service is also obliged to use a white cash register, and it becomes mandatory as soon as the turnover from meals consumed on site exceeds €25,000 per year.
  • Seafood platters are a textbook example of the complexity of the VAT regime, with different rates for luxury products and crustaceans and shellfish still in their shell or not.

Source Tijd.be

Sponsors:

VAT news

Advertisements:

  • vatcomsult