Now it was faster than I thought: The first restaurant opened under special conditions to Hygiene again. Tens of thousands of caterers in the whole of Germany to fight Corona due to the Survival. Some of them have, after all, with out-of-home-sales and services delivery can keep his head above water, many others had to be completely shut down. The already poorly paid employees had to and have to make do with short-time working allowance (with no Children, 60 percent of parents, 67% of the ceiled Salary).
in April, the government introduced, therefore, a direct tax relief on the way, which must be approved by the Bundestag: The VAT for food (!) is to be reduced from the normal rate of 19% to the reduced rate of 7 percent. However, until 1. July – and only for a year.
How’s it going now?
up to 30. June it stays that way: you Order and You eat in the Restaurant, is on the account 19 per cent VAT is due. The higher VAT rate for the Hospitality on-site service is due. You order something to go, it is on the food, only 7 percent of the beverages it remains at 19 percent.
What is the meaning of the VAT reduction?
1. July is now to be the “truck-mounted”rule to the General rule. Let’s look at an example:
You’re with the family, four of us in the Restaurant. The meal costs 58 euros, the drinks 17 euros. For 75 Euro. I hope You give a 5 Euro tip, then it is 80 Euro. So far, the invoice amount is stuck in the 75 EUR 63,03 EUR net and 11,97 Euro VAT (19%).
From 1. July must be distinguished: in The food (58 Euro), it is 54,21 EUR net and 3,79 value-added tax (7 percent). As for the drinks, it remains the 19 per cent: that is, 17 euros, divided into 14,29 Euro net and 2.71 euros in tax.
In the invoice in the amount of 75 Euro, so there are now 68,49 EUR net and 6.51 euros VAT. The host deserves so 68,49 EUR – 63,03 Euro = 5,46 euros more than in the past.
The example calculation shows that there will be an effect. However, since the tax rate for the beverage remains the same, it is about 10 percent more net sales (if no drinks are ordered), and significantly less if drinks are.
It is probably only a bit more than the drop on the hot stone. Because of the distance, so many guests will not be able to be the rules at the same time in the Restaurant, as in peak times. By the way: fast food is not going to benefit from the Change, because of the reduced tax rate applies to you if you sell out of the house and to their customers no opportunity to offer.
What does this mean for you?
If You from 1. July to the Restaurant to go, the host is more up to You. For You as a guest nothing else, at least the tax changes themselves.
This article was written by Stefan Heine
*The post “What is the meaning of the VAT reduction for you,” published by LOOT. Contact with the executives here.
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