Definition
In German gastronomy the reduced rate of 7 % has applied to food since 1 January 2026 — on the premises, to take away and delivered alike. Drinks stay at the standard rate of 19 %.
Background & relevance for restaurant operators
Correct VAT rate assignment is essential for restaurant owners. Food has been taxed at 7 % permanently since 2026, regardless of where it is eaten; drinks are subject to 19 %. Milk, milk-mixed drinks of at least 75 % cow's milk and tap water are the one exception — 7 % to take away, 19 % served on the premises. Modern POS systems derive the rate automatically from the item's tax category.