Since the beginning of the year, there have been discussions among experts regarding the VAT taxation of coffee prepared in restaurants and cafes. In a presentation, tax consultant Mariana Visoli revealed that “discussions with the tax authorities indicate that the 19% rate applies to instant coffee (up from 9% no), regardless of whether it is served with or without sugar/milk.”

Discussions have so far been informal.

This is in conditions where representatives of the business environment claim that these goods fall under NC codes:

• NC 2101 12 92 (Preparations based on coffee extracts, essences or concentrates) for coffee and derivatives, respectively

• NC 2101 20 92 (Preparations based on extracts, essences or concentrates of tea or mate), for tea.

Given these controversies, says Mariana Visoli, for clarification, the official reaction of the tax office is expected.

“But fruit or vegetable juices, even if sweetened, do not fall under the 19% quota but the 9% quota, provided the added sugar does not exceed what the fruit/vegetable would have in its natural state. , depending on the year in which they were produced,” says the presentation of Mariana Visoli from the TaxEU forum.

*Amended by OG 16/2022. According to the document, this brings significant changes to the Horeca industry, from 1 January 2023 the VAT rate of 9% (instead of 5%) will apply to:

j) accommodation in the hotel sector or sectors with similar functions, including the rental of land equipped for camping;

k) restaurant services and catering services, except for alcoholic beverages and non-alcoholic beverages under CN codes 2202 10 00 and 2202 99 (to which the rate of 19%) will be applied.

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