Germany MOF Announces Expiration of Reduced VAT Rates for Restaurants, Catering services

The German Ministry of Finance Dec. 21 announced the expiration of reduced VAT rates for restaurants and catering services. The announcement includes: 1) the Dec. 31 expiration of reduced VAT rates for restaurants and catering services; 2) the Jan. 1, 2024, the general tax rate 19 percent for restaurant and catering services; 3) the reduced of 7 percent VAT will apply for the supply of beverages during the night of Dec. 31 and Jan. 1, 2024. [Germany, Ministry of Finance, 12/21/23]

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