Value Added Tax Act (VAT) Art. 25

Zusammenfassung der Rechtsnorm VAT:

Art. 25 VAT from 2024

Art. 25 Tax rates

¹ The tax rate is 8.1 per cent (standard rate), subject to paragraphs 2 and 3. ⁽¹⁾

² The reduced tax rate of 2.6 per cent applies to: ⁽¹⁾

³ For foodstuffs that form part of restaurant supplies, the standard rate applies. A restaurant supply is the serving of foodstuffs provided the taxable person prepares or serves the foodstuffs on the customer’s premises or the taxable person maintains special installations for their consumption on the spot. If foodstuffs, with the exception of alcoholic beverages, are destined to be taken away or for delivery, the reduced tax rate applies provided suitable organisational measures are taken to differentiate these supplies from restaurant supplies; if this is not the case, the standard rate applies. Where foodstuffs, with the exception of alcoholic beverages, are offered in vending machines, the reduced tax rate applies. ⁽⁶⁾

⁴ The tax on accommodation services is 3.8 per cent (special rate). ⁽¹⁾ The special rate applies until 31 December 2020 or, in the event that the time limit in Article 196 number 14 paragraph 1 of the Federal Constitution is extended, until 31 December 2027 at the latest. An accommodation service is the provision of accommodation, including the serving of breakfast, even if it is invoiced separately. ⁽⁸⁾

⁵ The Federal Council shall specify in greater detail the goods and services designated in paragraph 2; in doing so it shall observe the principle of competitive neutrality.