For restaurant and catering services (with the exception of the supply of beverages) the reduced tax rate applies
- from 01.07. to 31.12.2020: 5%
- from 01.01. to 30.06.2021: 7%.
As of 01.07.2021, the tax rate of 19% shall apply again.
This also applies to catering services in canteens.
It is not objected if, in order to divide the total purchase price of so-called combined offers of meals including beverages (e.g. buffet, all-inclusive offers), the share of the remuneration attributable to the beverages is set at 30% of the flat rate price (BMF letter of 02.07.2020, loc.cit.).
Die genannten Rz. beziehen sich auf das BMF-Schreiben vom 30.06.2020 a.a.O.