Gastronomie 2026: 7 % Umsatzsteuer auf Speisen richtig anwenden

Do you run a restaurant, a café, a snack bar, a catering service or a bakery with seating? Then something fundamental has changed for you since 1 January 2026: food served in hospitality is now permanently taxed at 7 percent VAT instead of 19 percent. Drinks, however, stay at 19 percent. That sounds like a simple relief, but in practice it has pitfalls, especially at the till and with combo offers. This article explains what exactly applies, where the distinction gets tricky and what you need to watch out for now.

What changed on 1 January 2026?

With the 2025 Tax Amendment Act (Steueränderungsgesetz 2025), the legislator reintroduced the reduced VAT rate of 7 percent for restaurant and catering services – this time permanently, with no expiry date. The Bundesrat approved the rule on 19 December 2025. The legal basis is the new Section 12 (2) No. 15 of the German VAT Act (UStG).

For context: during the coronavirus pandemic, the reduced rate on restaurant food already applied once, but only temporarily. That special rule expired on 1 January 2024, and restaurant services fell back to 19 percent. Since 2026, the reduced rate is now permanent.

Important: this only concerns food. For the supply of drinks as part of a restaurant or catering service, the standard rate of 19 percent still applies.

Food 7 %, drinks 19 % – the basic rule

Until the end of 2025, the situation was comparatively clear: only the takeaway sale of food benefited from 7 percent (as a supply of goods under Section 12 (2) No. 1 UStG). Consumption on the premises counted as a service and was taxed at 19 percent.

Since 2026, the reduced rate applies uniformly to food – whether your guest eats in or takes the dish away. The reduction benefits not only restaurants, canteens, bars and cafés, but also craft businesses such as butchers, bakeries, patisseries and ice cream makers that provide tables and chairs for on-site consumption, as well as catering and party-service providers.

The catch: drinks are excluded from the reduction. Within a restaurant or catering service – that is, for on-site consumption – drinks remain at 19 percent. As a result, since 2026 you have two different tax rates on almost every bill.

Service	Until 31 Dec 2025	From 1 Jan 2026
Food, consumed on site	19 %	7 %
Food, takeaway	7 %	7 %
Drink, consumed on site	19 %	19 %
Water/milk drink (≥ 75 % milk), takeaway	7 %	7 %

The exceptions for drinks

It doesn't work entirely without nuance. For takeaway sales (a supply of goods, not a service), 7 percent still applies to some drinks: namely tap water and milk and milk-based drinks where the milk content is at least 75 percent of the finished product (for example certain coffee-milk preparations, cocoa or milkshakes). If the same drinks are served on site as part of the service, the standard rate applies again.

It gets more difficult with mixed products of food and drink, such as iced coffee or iced chocolate. Here you have to check case by case whether, from an average consumer's point of view, it is a food or a drink. The Federal Ministry of Finance looks at how the product is categorised on the menu and how an average guest would perceive it. There is no blanket rule – when in doubt, it is a question of the individual case.

Combo offers and buffets: the 30 percent simplification

Flat-rate prices are a real practical problem: buffet including drinks, "all you can eat", set menu prices with a drink or the classic coffee-and-cake deal. Because food and drink are taxed differently, you have to split the total price. In principle, this is done in proportion to the individual sales prices.

To keep this from getting out of hand in every calculation, the Ministry of Finance added a simplification to the VAT Application Decree with a letter dated 22 December 2025: for combo offers of food including drinks (for example buffets or all-inclusive offers), it is not objectionable to assume a flat 30 percent of the flat-rate price as the drinks portion. This 30 percent is then subject to 19 percent VAT, the remaining 70 percent (food) to the reduced 7 percent.

Example: a brunch buffet for 40 euros gross including drinks. Under the simplification, 12 euros (30 percent) is attributed to drinks at 19 percent and 28 euros (70 percent) to food at 7 percent. You therefore don't have to calculate every single drink.

Party service and catering

The new rule is also favourable for catering and party-service work. If supporting services are added to the pure food supply – such as setting up a buffet at the customer's premises, providing crockery and furniture, or service staff – the whole thing becomes a catering service. Since 2026, the food portion of this is subject to the reduced rate of 7 percent. According to the tax authorities, the provision of crockery and staff is not treated as a separate main service but is part of the reduced-rate catering service. For the drinks supplied, however, 19 percent still applies.

Vouchers: watch the tax rate

An often overlooked point is vouchers. With a single-purpose voucher, the tax rate is already fixed at issue, and it is exactly this rate that is taxed – regardless of when it is redeemed. Since the change of tax rates on 1 January 2026, however, vouchers for general restaurant services (food and drinks) are regularly multi-purpose vouchers, because two tax rates come into play. They are only taxed on redemption at the rate then in force. You may only treat them as single-purpose vouchers if you explicitly limit them to food or drinks.

What you should do now

The changeover is not a mere formality. To keep your bookkeeping and your till clean, you should tackle these points:

• Adjust your POS system: food and drinks must be stored with the correct tax rates. Check whether your system maps the split cleanly – especially for menus and buffets.
• Review your food and drinks menu: a clear assignment helps not only the guest but also the tax classification of mixed products.
• Calculate combo offers: decide whether to use the 30 percent flat rate or split by individual sales prices.
• Clarify voucher handling: determine whether your vouchers are single-purpose or multi-purpose and document it.
• Update your process documentation: record the treatment of vouchers and combo offers in your GoBD process documentation and train your staff.

Bookkeeping for hospitality – let us take it off your hands

Two tax rates on one bill, flat-rate prices, vouchers, till management: the new rule does ease your tax burden, but it makes correct posting more demanding. This is exactly where Buchführungsheld comes in. Real bookkeepers make sure food and drinks are posted correctly and separately, keep an eye on the requirements for tills and vouchers, and set up your VAT return cleanly. You just upload your receipts – we handle the rest at a fixed price. If you're unsure how to implement the change in your business, book a free initial consultation and we'll look at your figures together.

Frequently asked questions

Does the reduced rate of 7 % also apply to drinks?

No. For the supply of drinks as part of a restaurant or catering service, the standard rate of 19 percent applies. Only for takeaway sales do tap water and milk or milk-based drinks with at least 75 percent milk content qualify for 7 percent.

Since when has the 7 % rule applied to food in hospitality?

Since 1 January 2026. The rule was adopted with the 2025 Tax Amendment Act, which the Bundesrat approved on 19 December 2025. It is permanent and not time-limited.

How do I split a buffet including drinks for tax purposes?

In principle by the ratio of individual sales prices. However, under the Ministry of Finance letter of 22 December 2025, it is not objectionable to assume a flat 30 percent of the flat-rate price as the drinks portion. This portion is taxed at 19 percent, the rest at 7 percent.

What happens to vouchers sold in 2025?

Restaurant vouchers issued as single-purpose vouchers at 19 percent before the rate cut remain taxed that way, even when redeemed later. Vouchers for general restaurant services issued since 2026, by contrast, are regularly multi-purpose vouchers and are only taxed on redemption.