TVA de 11% sau 21% la prăjiturile cu zahăr adăugat? Dilema care îi frământă din nou pe unii antreprenori HoReCa - StartupCafe

Recent discussions among HoReCa entrepreneurs have raised questions about the VAT rate for pastries with high added sugar content. A member of the Tax Advisors Facebook group sought clarification on whether a pastry exceeding 10g of sugar per 100g should be taxed at 11% when consumed on-site or 21% when taken away. Opinions varied, with some asserting that the high sugar content disqualifies the reduced rate regardless of consumption method, while others suggested that the VAT rate could depend on the nature of the sale. A tax consultant emphasized that services related to restaurants and catering might qualify for the reduced rate, regardless of sugar content, highlighting the importance of distinguishing between service provision and goods delivery.