VAT Rate Reduction for Catering Services

Together with the duty to register sales from accommodation and catering services, the VAT rate for catering services will be reduced from the current 21% to 15%, starting from the same date (i.e. 1st December 2016). This means that catering services have now been included into the Annex No. 2 of the Act on VAT as services subject to reduced VAT rate. The new item of the Annex covers catering services as well as beverage serving, with the exception of services exempt from tax (catering for pupils at school canteens and catering provided in connection with health and social services) and alcoholic beverage serving (customs tariff nomenclature 2203 to 2208) or tobacco products listed in Chapter 24 of the customs tariff.

publikováno 30.11.2016