New 2026 VAT Rule Simplifies Buffet Sales Taxation in Germany

Starting January 1, 2026, Germany will implement a new VAT regulation specifically targeting buffet sales in the gastronomy sector, known as the "30-percent rule." Under this regulation, 30 percent of the revenue generated from buffet sales will be subject to the regular VAT rate of 19 percent, while the remaining 70 percent will be taxed at the reduced rate of 7 percent. This adjustment aims to simplify the VAT accounting process for restaurant and catering businesses offering buffets by applying a clear, standardized split in taxation.

The 30-percent rule represents a significant shift aimed at clarifying previous ambiguities in how buffets were taxed, ensuring a fairer allocation between regular and reduced VAT rates. According to market analysis, this new regulation is expected to ease the administrative burden on gastronomy companies, making tax filing more straightforward without jeopardizing compliance.

By establishing this fixed percentage split, the German government addresses longstanding complexity in VAT charges related to buffet offerings, which often include a mix of food items taxed differently. This reform provides clarity and predictability for businesses planning their pricing and accounting processes.

No conflicting information regarding this regulation has emerged, emphasizing a consensus on its introduction and intended impact for companies in Germany's food service industry.