To support the hospitality sector, the federal government has provided a temporary VAT reduction since 8 May 2021 for:
- the provision of meals for consumption on the premises (temporary reduction to 6%);
- the provision of (alcoholic and non-alcoholic) drinks for consumption on the premises (temporary reduction to 6%).
This support measure will reach its expiry date on 30 September 2021.
Unless it is extended, you will therefore have to apply the ‘old’ rates again as of 1 October.
We list them here for you:
- the provision of meals for consumption on the premisses: 12%;
- the provision of drinks for consumption on the premises: 21% (for both alcoholic and non-alcoholic drinks).
Simple delivery of meals (‘takeaway’) will remain subject to 6%. The sale of drinks that are not consumed on the premises will not change either: non-alcoholic drinks will continue to be subject to 6% and alcoholic drinks to 21%.
If you use a registered cash register system, it is best to adapt the programming in good time.