Snack standing favours taxed stalls to their food continue to with 7% sales tax drop off, as long as must they provide only makeshift consumption devices such as cabinets or shelves its customers and the customer take the food standing up. If the sausages on a paper plate or on reusable dishes are served, there are single or multi way cutlery and a napkin, is irrelevant. Also the alternative choice of mustard, ketchup or mayonnaise is not a problem. A beer table set is too much of a good. It makes comfortable though for the customers, but also more expensive.
Also seating provided the customer, 19% are sales tax, unless otherwise specified from the food for consumption on the spot. It does also not matter, whether the owner of the snack provides the seating itself. So the snack consumed on-site in so-called food courts subject to 19% VAT, basically if Tables and chairs can be used by the customers of all entrepreneurs alike. Only if the customer Pack the snack to go, only 7% sales tax must be calculated. Reduced tax rate applies when the Catering Auch catering service, it’s up the detail. A hot and cold buffet not costs 19% VAT in any case.
So a 7% beneficiaries food supply exists even if a customer in the choice of food, whose composition and quantity will advise individually and the caterer delivers the finished plates and hot holding tank, pick up again and even cleans. It is crucial that the plates and containers here mainly have packaging function. Only when the caterer is also the buffet, festively decorated and crockery, cutlery, glasses, etc. provides in greater numbers, crossed the line between food delivery and restaurant sales. 19% VAT shall be calculated. Additional dish is only harmless, if supplied disposable tableware and Swaddle is and the customer must also discard this.