Food to go

6 Jul 2020

Effective from 1. 5. 2020 under Act No. 235/2004 Coll., on value added tax, catering services are subject to a second reduced rate of tax of 10%.

In the case of food taken with you (i.e. packaged food, pizza in a box intended for consumption outside the seller's premises), it is not a catering service but a supply of goods with a VAT rate of 15%.