Why restaurateurs now have to share out uniform menu prices:

It's easier now

 Since 01.01.2026, you only have to pay tax on your sales from the supply of food at 7 %. This tax rate applies to both in-house services and to-go offers.

This eliminates the annoying question of „To eat in or to take away?“ along with all the tax consequences and risks. And you have the choice of whether to pass on the resulting savings to your customers or increase your margin.

... and more complicated

19 % VAT is still due on drinks. Whether these are taken away or consumed on site is irrelevant.

If you offer food and drinks at an all-inclusive price (e.g. as a buffet or in a menu), you must split the uniform charge: for drinks at 19 % and food at 7 % VAT! You may
- both make an allocation according to the retail prices
- as well as a simplified allocation of 30 % of the menu price to the drinks.

Do you issue vouchers that can be redeemed for food and drinks?

Issued until 31.12.2025, they are considered single-purpose vouchers:
VAT was due at 19 %, regardless of when the voucher was redeemed.
You have already paid the tax at the time of sale, no adjustment is necessary when redeeming.

Issued since 01.01.2026, they are considered multi-purpose vouchers:
You only have to pay tax on the turnover when you redeem it - then split between food at 7 % and drinks at 19 % VAT.

Do you also run a hotel?

If, as a hotelier, you offer „business packages“ calculated on a flat-rate basis (e.g. including breakfast, sauna and parking), you can now apply the regular VAT rate to 15 % of the price (instead of 20 % previously).

👉 Do you have questions about VAT or tax law? Get in touch with us!
We will be happy to advise you: www.wsb-berater.com

#Sales tax #Catering #Food #Drinks #TTax law #WSB