NAV’s position statement on tips and the VAT classification of in-house events

By: Trademagazin Date: 2017. 07. 28. 10:49

As regards tips, the National Tax and Customs Administration’s (NAV) position is that if the sum appears in the so-called petty cash till and it isn’t separated from other sums in there, it must be considered as revenue for which a receipt must be issued. With this solution it can be proven that the sum in the petty cash till and the sum registered in the cash register on a given tax day are the same.

About events organised in bars, restaurants and similar hospitality locations, where the food is ordered in advance for a group of people, NAV’s opinion is that they classify as programmes with a preferential VAT rate. However, to similar events where food services are provided the same way to a group at another location, the usual, non-preferential VAT rate applies. //


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