Einde inhoudsopgave
Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.4.6
7.4.6 Case 6
dr. S.T.M. Beelen, datum 01-03-2010
- Datum
01-03-2010
- Auteur
dr. S.T.M. Beelen
- JCDI
JCDI:ADS303162:1
- Vakgebied(en)
Omzetbelasting / Algemeen
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Richtlijnen EU
Voetnoten
Voetnoten
In case of different VAT rates the ‘Linked Supplies Concession’ can be applied when the conditions are met (par. 4.2. Notice 700/7, Business promotion schemes): ‘The ‘linked supplies concession’ applies where a minor article is linked, not necessarily physically, with a main article (either goods or services) and sold with it at a single price. An example would be an empty plastic storage jar attached to a box of cereals. The price paid should normally be apportioned where the items as in this example are liable to VAT at different rates. However, if the minor article: (1) is not charged to your customer at a separate rate; (2) costs you no more than 20% of the total cost to you of the combined supply (excluding VAT); (3) and costs you no more than £1 (excluding VAT) if included with goods intended for retail sale or £5 (excluding VAT) otherwise, you may, as a concession, account for VAT on the minor article at the same rate as the main article – so no apportionment would be necessary.’
The operator of a fast food restaurant offers a free toy in combination with a certain package of food and drinks (e.g. a Happy Meal). The price for the full package (food and drinks and toy) is lower than when the food and drinks are purchased as individual items.
Netherlands
There are three options: (1) the supply of the toy is ancillary to the supply of the food and drinks. The full price is subject to 6% VAT (the rate applicable to food and soft drinks); (2) the price should be split into a part which is attributable to the food and drinks and subject to 6% VAT and a part which is attributable to the toy and subject to 19% VAT, and (3) the full price is attributable to the supply of food and drinks and is subject to 6% VAT; the supply of the toy is a gift which results in a deemed supply unless the toy is treated as a gift of small value.
It is not clear which option should be applied.
United Kingdom
In practice the UK treat supplies of catering as standard-rated so the issue does not arise as the amount paid encompasses all the standard-rated elements contained within it.1
Germany
There are two options: (1) the price should be split into a part which is attributable to the food and subject to 7% VAT and a part which is attributable to the drinks and the toy and subject to 19% VAT, and (2) the full price is attributable to the supply of food and drinks and is subject to 7 or 19% VAT; the supply of the toy is a gift which results in a deemed supply unless the toy is treated as a gift of small value. It is not clear which option should be applied.
France
There are two options: either the toy is regarded as ancillary to the meal (and VAT is due at 5.5 % on the whole supply) or as a separate supply subject to its own rate (19.6 %) in addition to the meal which is subject to the reduced rate (5.5 %). As it is not clear which option applies, the approach will depend on the circumstances.