After all, menus with non-alcoholic and alcoholic drinks will not become more expensive.

According to a note from the Portuguese Association of Hotels, Restaurants and Similar Enterprises (AHRESP), there will be no uniform VAT rate of 23% on menus with soft and alcoholic drinks.

“In the information provided by AHRESP, the State Secretariat for Financial Affairs clarified that the interpretation of the AT does not correspond to the principle that led to the change in drinks subject to the maximum rate of VAT, and for this reason a new Official Letter will be published by B. In other words, the possibility of a distribution of rates remains VAT on the sale of menus with a single global price,” the message says.

In practice, only soft and alcoholic drinks will be subject to VAT at a rate of 23%. Other products included in the menu will be taxed at a rate of 13%.

The Tax Authority (AT) on Tuesday determined that a VAT rate of 23% will apply to the cost of a restaurant menu containing soft drinks or alcoholic drinks, regardless of whether the products have different rates.

This is a document (distributed letter) issued by Revenue and Customs on the VAT rate for the Global Single Price Menu (Food and Drinks) following the entry into force of changes to the tax rate on certain drinks. .in accordance with the State Budget 2024 (OE2024).

OE2024 added some drinks to the list of products subject to the intermediate VAT rate, while keeping soft or alcoholic drinks within the maximum rate of 23%.

Following these changes, AT issued a circulated letter stating that in the case of a single global price menu including soft or alcoholic drinks, the maximum global price tax rate will apply unless there is price discrimination (drinks and food). ).

“A single price is indicated without this distribution [dos valores que correspondem aos serviços abrangidos pelas taxas intermédia e máxima do IVA] including items taxed at different rates, the normal rate will be applied to this value [23%] tax” is indicated in the above-mentioned document.

When the costs corresponding to the services covered by the intermediate tariff (e.g. meal, dessert, juice, coffee, etc.) and alcoholic or non-alcoholic beverage services are listed separately, the intermediate tariff will apply to the first and up to seconds at the normal rate.” indicates AT.