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How are restaurant and catering sales to be taxed?

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.).



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