VAT, rate applicable to takeaway sales - Tax ruling - 06/29/2022

Question :

Is the reduced rate of 5.5% of the value-added tax (VAT) in favor of the delivery of food products provided for in 1° of A of Article 278-0 bis of the General Tax Code (CGI) applicable to the takeaway sale, by an intermediary acting in its own name for the account of its principal, of fresh sushi and maki prepared on-site by this principal?

Answer:

An intermediary “for the sale” of goods acting in its own name and on behalf of others is deemed to buy the goods from its principal and sell them to the third-party buyer, in accordance with 1° of V of Article 256 of the CGI. The principal is deemed to deliver the goods to the intermediary. The tax base for the delivery to the intermediary is equal to the price excluding commission. The tax base for the sales of goods made to the end customer by the intermediary acting in its own name is the total price of the sale of the goods, including its commission as an element of the transaction price, in accordance with b of 1 of Article 266 of the CGI.

The operations carried out by the intermediary for the sale acting in its own name, on the one hand, and by the principal, on the other hand, are subject to the common