A decree on the new VAT on delivered food has been published



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To 498/2020. (XI. 13.) Until the end of the 30-day protection measure, the value added tax rate will be 5 percent of the tax base for sales of food and beverages to take away or home delivery . § (2).

The rate may be applied if the conditions for the provision of the service existed before the safeguard measure was ordered and entered into force or had existed in its absence. The tax rate does not apply to the shipping fee, so as Zoltán Guller, CEO of MTÜ on Facebook indicated today, the invoice must be divided between the food delivered with 5 percent VAT and the shipping fee of 27 percent VAT.

Cover image: Getty Images



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