Which rate applies to meals with service?

Restaurant and catering services are subject to 12%, except drinks, which are subject to 21%.

Does ProFactuur select the rate automatically?

No. You choose the rate per product or line; ProFactuur calculates accordingly.

Catering and hospitality

Different VAT rates on one catering invoice

A catering invoice often combines supplies with different VAT rates: food with service, drinks and meals that are only delivered. Every ProFactuur line has its own rate. Here is how to set them so your invoice is correct and customers can see VAT by rate.

Why one invoice has several rates

In Belgium, restaurant and catering services, meaning meals with service, are subject to 12%, except drinks, which are subject to 21%. Prepared meals supplied without service, such as sandwiches and lunches, were long subject to 6%. The government decided to raise this to 12% for many prepared meals. Ask your accountant which rate currently applies to your supplies.

A reception invoice can therefore contain two or three rates. Combining everything on one line risks undercharging VAT, which can be costly during an inspection, or overcharging private customers. The distinction between a supply of goods and a service can be unclear, for example with a buffet you set up but do not serve, or equipment hire. Agree the treatment of each package with your accountant and save it.

In ProFactuur

How to do it, step by step

1
Give each product the correct rate
When creating a product, choose 0%, 6%, 12% or 21%. Use separate products for meals with service, drinks and deliveries without service, with rates confirmed by your accountant.
2
Use separate lines
Add the products to your quote or invoice. Each line keeps its own rate, which you can adjust if a package is an exception.
3
Check VAT by rate
At the bottom of the invoice, ProFactuur shows the total for each VAT rate and the total payable, making the breakdown easy to check.
4
Send through Peppol or as a PDF
Peppol includes each rate correctly in the UBL file for your customer's accounting system. Private customers receive a PDF with a payment QR code.

Example

Example: reception with service for 60 guests

A caterer provides an on-site reception with service for a private customer.

Canapés with service, 60 people at €24.00 (12%)	€1,440.00
Drinks package, 60 people at €14.00 (21%)	€840.00
Total excluding VAT	€2,280.00
VAT at 12% on €1,440.00	€172.80
VAT at 21% on €840.00	€176.40
Total payable	€2,629.20

If the same caterer only delivers the canapés without service, this is a different product with its own rate. Ask your accountant which rate currently applies to that delivery.

What ProFactuur does and does not decide

ProFactuur calculates using the rate you choose per line; it does not select the rate. You or your accountant determine the rate for each package. Save it in your products once so it is ready for every quote and invoice.

If hospitality VAT rates change, update your products. New invoices then use the new rate; invoices already sent remain unchanged. These rates also apply when invoicing businesses. For regular business deliveries, read the corporate catering page.

Frequently asked questions

More for caterers

An event quote per person or menu

Prices per person or menu, with quantities adjustable until shortly before the event.

Invoicing corporate catering and regular deliveries

Business lunches and sandwiches through subscriptions or monthly invoices.

All about invoicing for catering and hospitality View pricing

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