In a detailed AAD Circular the species is transmitted by food and catering services at the reduced rate of 13% The reduced VAT rate is required for to adjust and taxpayers from tomorrow, May 20, be legal.
Among other things in the circular it is:
– remains in the reduced 13% basic goods such as bread, milk, meat, fish, olive oil, cheeses, pasta, flour, flakes, vegetables, water supply, live animals, access to the disabled
– The reduced VAT rate of 6% drugs, books
– shifted from the reduced rate of 13% to the supercharged rate of six percent 6% supply of electricity, natural gas (19659003) As for the services in particular from Monday, the following will apply:
a) extends the application of the reduced me the 13% tax rate in addition to the services provide homes for the elderly and the provision of services from boarding houses, structures for the individual disabled persons and structures providing accommodation for people with mental retardation, mental disorders and the use of substances in social care, as long as they are not covered of the exemption for social services and social security, as well as the protection of children and young people by Article 22 (1) of the VAT Act. In the case of the provision of social assistance services by persons working for profit or by non-profit persons who are either not recognized by the State as providers of social assistance services or the nature and extent of the services (1965003) (b) the focus is on reduced yield rate VAT operation of cafeterias, cafeterias, pastry shops, restaurants, barbecues, groceries and other related businesses, with the exception of entertainment centers, except for the sale of alcoholic and non-alcoholic beverages, juices and beverages. The reduced rate of VAT is the provision of services by the catering companies referred to in that provision, with the exception of entertainment centers, the disposal of ready-made food, food and desserts ready for immediate consumption, while the consumption of alcoholic and non-alcoholic beverages on the spot includes beverages such as soft drinks and energy drinks. , consumption of juice, natural or regular in place, as well as drinks on the spot, like any type of coffee, tea, chamomile, valerian and chocolate.
The reduced VAT rate also applies to deliveries of sweets, food and ready meals in a "package" (supplies) from restaurants, confectionery, taverns, grocery stores, fast food, pizzerias, cafes and related companies such as canteens, canteens, food preparation and distribution companies, supermarket delivering pre-cooked food, bakers, sandwiches, salads and other similar snacks or snacks to ensure uniform treatment and to avoid distortions of competition between food companies and / or sweets for on-site consumption and those supplying to a "package" "
The reduced VAT rate includes food, cooked meals and sweets as well as water whether consumed locally or delivered in a" package. "For alcoholic and non-alcoholic beverages, juice and beverages, consumption remains in place until the VAT rate and the deliveries in a "package", with the exception of the supply of regular and non-standardized juice subject to reduced VAT rates. (19659013) This applies to hotels
This subheading regarding the application of the reduced VAT rate also includes services of general interest catering provided by hotels and other tourist accommodation in their dedicated dining rooms and in room service rooms, while recalling that in-room minibar s constitute supplies of goods and are loaded at the appropriate speed for all goods. In cases where the hotel business provides accommodation and restaurant services or other services at a fixed price, whose division is not feasible, since 20.05.2019 applies to the reduced tax rate for both residents and food consumption of all kinds, it is acceptable to distinguish between the application of VAT rates as follows:
a. Bed and Breakfast : The single price is subject to the reduced VAT due to the fact that drinks as usual of juice, coffee and drinks for breakfast are a reliable and negligible supply compared to the usual breakfast and residence that represents the only price .
b. Half board accommodation (breakfast and lunch): 10% of the common price is subject to standard VAT fee as compensation for the sale of alcoholic and non-alcoholic drinks, juices and drinks. Domestic accommodation: 15% of the common price is subject to standard VAT fee as compensation for the sale of alcoholic and non-alcoholic drinks, juices and drinks
See the entire circular
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