TEMPORARY REDUCED VAT RATE OF 6% FOR RESTAURANT AND CATERING SERVICES (HORECA)

A supporting measure has been announced and approved for the sector of bars and restaurants which entails that the reduced VAT rate of 6% will apply on all restaurant and catering services for hotels, restaurants and bars between June 8, 2020 and December 31, 2020.  The supply of non-alcoholic beverages is also subject to the VAT rate of 6% if the supply is accompanied by other relevant services. However, the supply of alcoholic beverages (beer with a alcohol percentage > 0,5% or other alcoholic beverages with an alcohol percentage > 1,2%) is excluded from the lowered VAT rate of 6%.