We inform you that, as part of the amendments introduced by the State Budget, the VAT taxation on fixed-price menus and buffets has been modified.

What changes?

If your restaurant offers menus or buffets at a single price, the applicable VAT rate will depend on the included items:

If the menu includes only items subject to the intermediate VAT rate (13%), such as: such as:

Main course + dessert + water/juice + coffee → VAT at 13%. 13% VAT.

If the menu includes an alcoholic beverage or soft drink (taxed at 23%), the entire menu price will be subject to the standard VAT rate (23%).

For example: 

Main course + dessert + water/juice + coffee + soft drink or alcoholic beverage → VAT at 23% on the total amount.

What does this mean for your restaurant?

• If you wish to continue applying the reduced VAT rate (13%) to the menu, alcoholic beverages and soft drinks must be invoiced separately and not included in a fixed price.
• If the menu has a single fixed price and includes alcoholic beverages or soft drinks, the entire amount will be taxed at 23%.

This change is already in effect,so we recommend reviewing the structure of your menus and invoicing process to ensure compliance with tax regulations

If you require any further clarification, we remain at your disposal.