The legal provision based on which the reduced VAT rate of 9% was introduced for the supply of restaurant and catering services …
Reduced VAT Rate for the Supply of Beer as part of the Supply of Restaurant and Catering Services
The legal provision based on which the reduced VAT rate of 9% was introduced for the supply of restaurant and catering services, except for the supply of alcoholic beverages, has been recently amended by law as follows:
è Starting 7 August 2015, for the supply of beer made from malt and stored in containers holding more than 10 litres (code NC 22 03 00 10), as part of the supply of restaurant and catering services, a reduced VAT rate of 9% will be applied.
Catalin Dragut
DCTax
