On 1 August, the 5 percent VAT on takeaway and home-delivered food and drink is abolished

Restaurants will be able to apply the 5% VAT rate to takeaway and home-delivered food and drink until 31 July 2021.

Since 14 November 2020, the reduced, 5% VAT rate could be applied under the following conditions:

• the conditions for the application of the reduced VAT rate for restaurant catering services in the supplying catering business were fulfilled before the introduction of the protective measures for businesses, or would have been fulfilled in the absence of such measures,
• in the case of on-site consumption, the transaction would meet the conditions for the reduced rate applicable to restaurant catering (under TESZOR'15 56.10),
• the ready-to-eat food and non-alcoholic beverages prepared on the spot are sold for takeaway or home delivery,
• the date of completion of the supply under the VAT Act is not earlier than 14 November 2020 or later than 31 July 2021.

The 5% tax rate does not apply to the delivery charge..

From 1 August 2021, a restaurant can apply a 5% VAT rate only for the supply of services - and if other legal conditions are met - based on Annex 3, Part II, point 3 of the Act on VAT. Take-away food and drink delivered to the customer's home (as it is not a supply of services but a supply of goods under the VAT rules) is not subject to the reduced rate from that date.