Guidelines on Value Added Tax (VAT) in the Tourism Industry
Service provider:
These guidelines aim to clarify the rules that apply to value added tax (VAT) on tourism and other travel-related services. Such services include, for example, accommodation, the sale of food and beverages, and passenger transport.
3 Catering services – sale of food products
The sale of food products and other goods intended for human consumption, as defined in an appendix to the VAT Act (see Appendix A), is subject to VAT at the 11% rate. Sales by restaurants of prepared food and catering services are taxed at the same rate, including the sale of alcohol and alcoholic beverages.
However, the rental of facilities, for example for dining or events, is subject to VAT at the 24% rate. The same applies to service related to the serving of food when sold separately.