Fiscal subject related
More precisely:
- Food and beverage services detailed in a commercial invoice (e.g., a main course, dessert, juice, coffee) that do not include a supply of alcoholic beverages or soft drinks are subject to the intermediate VAT rate (currently, 13% in mainland Portugal, 12% in Madeira, and 9% in the Azores).
- If food and beverage services are detailed in a commercial invoice (e.g., a main course, dessert, juice, coffee) that includes a supply of alcoholic beverages or soft drinks, the intermediate VAT rate will be applicable to the supply of food and beverages other than alcoholic beverages and soft drinks, and the standard VAT rate (currently, 23% in mainland Portugal, 22% in Madeira, and 16% in the Azores) will be applicable to the supply of alcoholic beverages and soft drinks.
- If the services or goods supplied are not duly specified in a commercial invoice and are covered only by a reference to the “menu” (i.e., where food and beverages are consumed, but without the detail of the tax rate for each item), the standard VAT rate is applicable.
Importantly, commercial invoices must separate items subject to different tax rates and include specific details for each item. In other words, the circular letter clarifies that if a commercial invoice includes services subject to different tax rates, the following elements must be indicated separately, according to the applicable rate:
- Quantity and usual denomination of the goods transferred or services provided;
- Net price of the services or goods provided, the applicable tax rates, and the amount of tax due; and
- Price of the services or goods provided, including tax at the applicable rates.
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