VAT in Catering: The Guide to Rates and Compliance 2026

Updated March 2026 - In the hotel and catering (CHR) sector, managing VAT is a balancing act. Between on-site consumption (10%), take-away sales (5.5% or 10%) and alcoholic beverages (20%), a configuration error in your cash register software can transform your margins into deadweight losses during a tax audit.

In 2026, with the generalization of electronic invoicing and the automated control of certified cash register software, improvisation is no longer permitted. Here's how to secure your VAT returns and avoid common adjustments.

The tax administration distinguishes the VAT rate not only according to the product, but above all according to the consumption circumstances.

A. The Intermediate Rate of 10% (The service standard)

It applies to all products intended for immediate consumption.

• ▸Table service: All meals consumed in the restaurant or on the terrace.
• ▸Hot products to take away: Hot sandwiches (paninis, kebabs), fries, reheated quiches, pizzas straight from the oven. They are considered prepared to be eaten right away.
• ▸Non-alcoholic drinks served by the glass: Whether in the dining room or at the counter.

B. The Reduced Rate of 5.5% (The “Ready-to-keep” rate)

It is reserved for food products whose consumption can be deferred.

• ▸Cold products to take away: Cold sandwiches, salads in sealed trays, pastries, yogurt.
• ▸Airtight containers: A closed can of soda or a sealed bottle of water sold to go.
• ▸Bakery-Pastry: Bread and pastries always benefit from this reduced rate.

C. The Normal Rate of 20% (The Alcohol Exception)

This is the rate that never changes, regardless of the situation.

• ▸All alcoholic drinks (wines, beers, spirits, cocktails).
• ▸Whether on site, takeaway or delivery.

The Accessory Rule

If you sell a “Dish + Drink” formula, you cannot apply a single rate. You must break down the price of the formula according to the respective rates of each component (proportional breakdown method).

The Case of Caterers

A caterer who simply delivers cold buffets applies the rate of 5.5%. But as soon as he provides service staff, dishes or heats dishes on site, the overall service drops to 10%.

“Sumptuary” Products

Please note: certain food products remain taxed at 20% because they are considered luxury products (Caviar, margarines and vegetable fats, confectionery).

Since 2018, the use of a certified cash register system (NF525 or LNE standard) has been mandatory for all restaurateurs subject to VAT. In 2026, the administration can check remotely via your FEC (Accounting Entries File):

1. ▸The inalterability of data: Impossible to delete a sale after the fact.
2. ▸Security: Each ticket is linked to the previous one.
3. ▸Archiving: Data must be kept online for 6 years.

[!WARNING] In the absence of a certificate of conformity from your fund, the fine is €7,500 per system, and you have 60 days to regularize before a new fine.

A Food Truck sells burgers and fries for €12 and salads for €8.

• ▸If he applies 5.5% to all his turnover (claiming that everything is "cold" or "delayed"), during an audit, the tax authorities will recalculate the share of burgers at 10%.
• ▸On a turnover of €100,000, the error can represent a VAT reminder of €4,500, not counting the 40% penalties for deliberate failure.

VAT in catering is not a tax on your profit, but a tax that you collect for the State. Bad configuration means paying part of your customers' tax out of your pocket. In 2026, the precision of your cash flow configuration is your best tax defense.

📞 Are you unsure about setting up your new checkout? Our experts specialized in catering (CHR) carry out an audit of your VAT rates to secure your operation. Contact our Catering department

(Official sources: BOI-TVA-LIQ-30-10-10, Article 278 bis of the CGI, Article 279 of the CGI)