This time it also includes the supplies of alcoholic beverages when supplied with other ancillary services in relation to the direct consumption, e.g. fastfood restaurants, theater restaurants, canteens, hotels, cafes but also catering companies. The mere supply of alcohol remains taxed with the standard VAT rate. The measure will end at 30 September 2021.
Daniëlle van der Meulen-Idema
Sr. VAT Specialist