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An entity requested clarification on the VAT rate applicable to a service involving waiters who clean crockery, prepare coffee, and serve food brought from outside. The Directorate-General for Taxes (DGT) ruled that the general rate of 21% must be applied.
This ruling clarifies that staff leasing services for catering purposes do not qualify for reduced VAT rates, requiring businesses to apply the standard 21% rate.
The tax team reviews your specific situation.
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