The abolition of the VAT distinction between food and restaurant services was announced by the Swedish Tax Agency. Hence, restaurant services will no longer be considered a separate VAT category but subject to the same VAT rate as food services.
Background
Restaurant and catering services include providing ready-to-eat or uncooked meals for human consumption, or both when the delivery is accompanied by several services that direct consumption is conceivable. A holistic assessment of the situation surrounding the purchase in concern was conducted.
Source GVC
