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Monday, 06 April 2020

As a restaurant holder, should I apply a different VAT rate when delivering meals at home?

Stijn Vastmans

Stijn Vastmans

Partner
Ghent
Loulou Geboers

Loulou Geboers

Senior Associate
Brussels

:: UPDATE - 16/02/2021 ::

In normal circumstances, restaurant and catering services, excluding the provision of beverages, are subject to the reduced VAT rate of 12%. Drinks offered as part of a restaurant or catering service are always subject to 21% VAT. However, note that in light of the Covid-19 crisis, the applicable VAT rate for restaurant and catering services has been temporarily reduced to 6%, except for alcoholic beverages. This temporary measure applies until 31 December 2020.

A typical characteristic of restaurant and catering services are the additional services that are being provided, such as the service, the infrastructure, cleaning services, etc.

However, where a restaurant or catering company, for example as a result of the current COVID-19 measures, provides for takeaway or decides to supply prepared meals at home, this will have an important impact on the VAT rates that are normally applied. For example, the supply of meals and/or beverages, including, where applicable, transport and use of heated plates, dishes, etc., is subject to the reduced VAT rate of 6%. However, beers and other alcoholic beverages are excluded from the 6% VAT rate and thus subject to 21% VAT.

Furthermore, in case of the mere pick-up or delivery of meals and/or beverages, without consumption at the premises of the restaurant or provision of any additional services, the restaurant or catering company will not be obliged to issue a special “GKS” ticket or a VAT receipt.

If you have any questions on this subject, please contact the authors of this article.

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