Takeaway 2.6 vs. eat-in 8.1
The same dish carries two rates: 2.6 % reduced for take-away, 8.1 % standard for consumption on the premises. The till must decide at the point of sale, show it on the receipt and record it separately — without that separation the higher rate applies to everything.
More terms under VAT and customs: Acquisition tax Customs declaration Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Value added tax VAT 3.8 % accommodation VAT 8.1 / 2.6 / 3.8 % VAT liability