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.