The Cafe Life

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Last updateMon, 25 Sep 2017 12pm

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VAT

VAT

VAT

There has been much confusion in the sandwich industry over the question of when VAT is chargeable and when it is not, particularly in relation to those operating delivery rounds. In the 1990s a number of VAT tribunals ruled that generally sandwiches sold through delivery rounds to offices etc. or on platters were exempt from VAT unless they were known to being supplied for a catering purpose. HMRC’s (Her Majesty’s Revenue and Customs) definition is that food supplied for a function (party, meeting, event etc.) carries VAT, even if the ingredients are supplied by a customer and the caterer is simply brought in to prepare them. In essence they are providing a service (adding value) in making up the foods.

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