In France, VAT in restaurants depends on the type of product and the mode of consumption.
10% Rate: Applies to immediate consumption (on-site) and to prepared dishes sold to go or for delivery. This is the standard rate for the majority of your “cuisine” revenue.
5.5% rate: Applies to products sold in containers that allow their preservation (e.g., cans, closed water bottles, chip bags, industrial yogurts) sold to go or for delivery.
20% Rate: Applies to alcoholic beverages, regardless of consumption method or container.
The trap of the “formula”: If you sell a menu (Burger + Fries + Coke) at a global price, you must break down the VAT (allocate the price between the 10% share and the 5.5% or 20% share). If you don’t break it down, the administration can require the highest rate on the entire menu! Modern cash register software manages this breakdown automatically, make sure it is properly configured.
In case of doubt, consult your accountant. Errors in VAT over several years can be very expensive to rectify.
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