The Ministry of Finance states that fast food meal sales are subject to 8% VAT, even if the establishment does not provide a table, cutlery, or waiter service. Some entrepreneurs apply 5% VAT based on previous EU court judgments. Expert opinions on the current regulations are divided, with some supporting the Ministry’s position and others finding potential inconsistencies with EU directives. This creates uncertainty in the catering industry regarding the correct VAT rate, stemming from both old and current regulations.
Source MDDP
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