VAT in the catering industry - accounting services and tax consulting, tax haven, harbor Godnič global trade
A taxpayer in the letter states that it intends to buyers within global trade the framework of activities global trade to offer: natural juices with the addition of crushed ice, fresh water spring with the addition of chopped lemons, oranges, limes, etc.., Milk frappes with the addition of syrup, coffee, tea accessories according to the "take- with you "hot chocolate (chocolate mixture is thickened as a dish with attached spoon), frozen yogurt (be prepared to order a guest powder ingredients, ice, milk - like dish), smoothie (prepare fresh fruit, yoghurt with added and other accessories) and packaged chocolate.
Interested in the rate of VAT must be accounted for upon delivery of that supply and the rate of VAT, where those products developed global trade and offered in packages under its own brand, with the buyers item would not allow ingestion of these at the point of sale.
If the sale of such products, except packaged chocolates, carried out in the framework of the catering facility or space that is specifically sold for consumption there food or drink, regardless of whether they are served at the table or are ready to advance in the sales package after system "take with you", global trade it is in terms of VAT for the provision of catering services. It does not matter whether the party actually drink consumed immediately or in a catering facility or take away and eaten outside of this area. In this case, it represents: the preparation of frozen yogurt preparing and serving meals, to which a reduced rate of VAT, the supply of packaged chocolate (falling within CN code 1806), on the basis of the third paragraph of Article 2 of the GOS, without the addition of this delivery job services that differ from services which necessarily accompany the sale of goods, global trade the supply of goods to which a lower 9.5% rate of VAT, service other items while serving global trade drinks, which is taxed at the standard rate.
However, if the said items sold in a manner that can not be consumed in their immediate area, allowing the pleasant enjoyment of sold units, a supply of goods, to which a lower 9.5% rate of VAT, if those items are classified under tariff global trade codes set out in the Regulations.
In accordance with Articles 1 and 3 of the first paragraph of Article 3 of the Law on Value Added Tax - VAT-1 (Official global trade Gazette of RS, no. 13/11 UPB3, 18/11, 78/11, 38/12, 83 / 12, 14/13 and 46/13-ZIPRS1314-A) are subject to VAT supply of goods and services by a taxable person in the course of their economic activities in the territory of Slovenia for payment. Supply of goods in accordance with the first paragraph of Article 6 of the VAT Act 1 means the transfer of the right to dispose of tangible property as if it was the recipient of the owner, the provision of services in accordance with the first paragraph of Article 14 of this Law shall mean any transaction which does not constitute a supply of goods.
On the basis of Article 41 of the VAT Act 1 VAT is levied and paid at the standard rate of 22% of the taxable amount is equal to the supply of goods and services other than for the supply of goods and services for which the law provides that they are taxed at a lower, 9, 5% rate. List of supplies of goods and services, each of which is accounted for and paid VAT at a lower rate, set out in Annex I to the VAT Act-1, which is an integral part of the law.
In accordance with point 1 of Annex I to the VAT Act-1 is a lower rate of VAT applies to the supply of food (including beverages but excluding alcoholic beverages) for human and animal health; live animals, seeds, plants and matter, which are (usually) intended for food preparation; products, which are (usually) used as food supplements or as a substitute for and preparing meals.
Rules on the Implementation of the Law on Value Added Tax - Regulations (Official global trade Gazette of RS, no. 141/06, 52/07, 120/07, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12 and 54/13) in the first paragraph of Article 48 specifies which products are among the goods referred to in point 1 of Annex I to the VAT Act-1. These are products falling within CN code, which lists the regulations global trade in that article.
Furthermore, global trade the rules in the fourth paragraph of this article states that at a lower rate VAT is charged on the sale of drinks and food from vending machines (sandwiches, chocolates, snacks ...) and selling hot and cold drinks from the vending machine (code standard classification of activities: G / 47.99 ), excluding alcoholic beverages and products containing more than 0.5 percent alcohol by volume at 20 C or 0.4 percent by weight of alcohol in the product.
Does a particular transaction is treated as a supply of goods or the provision of catering services, global trade either as a service preparation and serving of food or beverage serving services, it is necessary to take into account all the circumstances of the transaction in question global trade and determine which elements of the transaction are dominant. For the correct application of the tax rate must therefore in those cases to determine when to present items are sold as goods and ever shall be deemed to have been present items served as part of catering services, namely when in the framework of the preparation and serving of meals
A taxpayer in the letter states that it intends to buyers within global trade the framework of activities global trade to offer: natural juices with the addition of crushed ice, fresh water spring with the addition of chopped lemons, oranges, limes, etc.., Milk frappes with the addition of syrup, coffee, tea accessories according to the "take- with you "hot chocolate (chocolate mixture is thickened as a dish with attached spoon), frozen yogurt (be prepared to order a guest powder ingredients, ice, milk - like dish), smoothie (prepare fresh fruit, yoghurt with added and other accessories) and packaged chocolate.
Interested in the rate of VAT must be accounted for upon delivery of that supply and the rate of VAT, where those products developed global trade and offered in packages under its own brand, with the buyers item would not allow ingestion of these at the point of sale.
If the sale of such products, except packaged chocolates, carried out in the framework of the catering facility or space that is specifically sold for consumption there food or drink, regardless of whether they are served at the table or are ready to advance in the sales package after system "take with you", global trade it is in terms of VAT for the provision of catering services. It does not matter whether the party actually drink consumed immediately or in a catering facility or take away and eaten outside of this area. In this case, it represents: the preparation of frozen yogurt preparing and serving meals, to which a reduced rate of VAT, the supply of packaged chocolate (falling within CN code 1806), on the basis of the third paragraph of Article 2 of the GOS, without the addition of this delivery job services that differ from services which necessarily accompany the sale of goods, global trade the supply of goods to which a lower 9.5% rate of VAT, service other items while serving global trade drinks, which is taxed at the standard rate.
However, if the said items sold in a manner that can not be consumed in their immediate area, allowing the pleasant enjoyment of sold units, a supply of goods, to which a lower 9.5% rate of VAT, if those items are classified under tariff global trade codes set out in the Regulations.
In accordance with Articles 1 and 3 of the first paragraph of Article 3 of the Law on Value Added Tax - VAT-1 (Official global trade Gazette of RS, no. 13/11 UPB3, 18/11, 78/11, 38/12, 83 / 12, 14/13 and 46/13-ZIPRS1314-A) are subject to VAT supply of goods and services by a taxable person in the course of their economic activities in the territory of Slovenia for payment. Supply of goods in accordance with the first paragraph of Article 6 of the VAT Act 1 means the transfer of the right to dispose of tangible property as if it was the recipient of the owner, the provision of services in accordance with the first paragraph of Article 14 of this Law shall mean any transaction which does not constitute a supply of goods.
On the basis of Article 41 of the VAT Act 1 VAT is levied and paid at the standard rate of 22% of the taxable amount is equal to the supply of goods and services other than for the supply of goods and services for which the law provides that they are taxed at a lower, 9, 5% rate. List of supplies of goods and services, each of which is accounted for and paid VAT at a lower rate, set out in Annex I to the VAT Act-1, which is an integral part of the law.
In accordance with point 1 of Annex I to the VAT Act-1 is a lower rate of VAT applies to the supply of food (including beverages but excluding alcoholic beverages) for human and animal health; live animals, seeds, plants and matter, which are (usually) intended for food preparation; products, which are (usually) used as food supplements or as a substitute for and preparing meals.
Rules on the Implementation of the Law on Value Added Tax - Regulations (Official global trade Gazette of RS, no. 141/06, 52/07, 120/07, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12 and 54/13) in the first paragraph of Article 48 specifies which products are among the goods referred to in point 1 of Annex I to the VAT Act-1. These are products falling within CN code, which lists the regulations global trade in that article.
Furthermore, global trade the rules in the fourth paragraph of this article states that at a lower rate VAT is charged on the sale of drinks and food from vending machines (sandwiches, chocolates, snacks ...) and selling hot and cold drinks from the vending machine (code standard classification of activities: G / 47.99 ), excluding alcoholic beverages and products containing more than 0.5 percent alcohol by volume at 20 C or 0.4 percent by weight of alcohol in the product.
Does a particular transaction is treated as a supply of goods or the provision of catering services, global trade either as a service preparation and serving of food or beverage serving services, it is necessary to take into account all the circumstances of the transaction in question global trade and determine which elements of the transaction are dominant. For the correct application of the tax rate must therefore in those cases to determine when to present items are sold as goods and ever shall be deemed to have been present items served as part of catering services, namely when in the framework of the preparation and serving of meals
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