Again, it is debatable which VAT rate at the serving of food and drinks is true. Dear, dear reader! 7% or 19% – again and again is disputed, what sales tax rate for the serving of food and drinks is true. A comprehensive letter of financial management is to finally bring clarity. Our first post explains essential criteria of delimitation between beneficiaries food delivery and restaurant sales. The volunteering strengthen law was passed by the Bundestag and the Bundesrat.
Our second post informed in particular about the applicable from this year higher tax-free packages for trainers and volunteers and the malpractice changes in volunteering. Who can present no or only a partial Bill, endangered the deduction. This also applies to sales tax payments. So that you don’t fall into the before-tax trap, we have compiled the most important billing information. To see our third post. We wish you an informative Reading with our today’s newsletter. Financial management provides clarity for caterers, taxable snack bars and meal suppliers, while the supply of food is subject to the reduced rate of tax of 7%, is the distribution of food in a restaurant with 19%. That sounds simple, but it isn’t.
Where does the border? Financial management and fiscal courts seek a clear delineation for a long time. Even the European Court of Justice has dealt with the problem. He decided that a reduced taxed food delivery service only can be, if the dishes prepared simply and standardized (such as such as sausages, French fries, or soup). But that no longer matters. Rather must be checked, whether certain elements of the service, or if it is not urgently needed services, such as warming, cooling, delivery, packaging and the leave packages or utensils for the marketing of ready meals are necessary as Control, serving, racks of operating and cleaning staff or to provide tables and chairs.
