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Are these food and drinks hot when provided to your customers? Hot is defined as being greater than the ambient temperature, but there's no nit-picking here - HMRC state that it is obvious whether food is provided hot or not.
Being hot is the first precondition for charging VAT on takeaway food. You must also meet one of the following five tests:. If your selling cold takeaway meals or you do not meet one of the five conditions for hot food, then congratulations - your sale is probably zero rated. Food or drinks that are supplied hot need to meet one of five tests to be standard rated for VAT.
These tests are:. Cold takeaway food is zero rated, unless it's on the list of exceptions. For example, ice-cream, orange juice, potato crisps and most items of confectionery are specific exceptions that are standard rated.
Most cold drinks are actually standard rated - including juices, smoothies, bottled water and non-alcoholic beverages. As long as it's consumed away from your premises, iced coffee, iced tea, and milkshakes are zero rated. But if it's eaten in then you have to charge VAT, because it counts as a sale in the course of catering.
Croissants, for example, are often sold cold. You may however authorize your bank to pay the tax through a direct credit transfer to the Commissioners account at the Central Bank of Kenya. Penalty on late filing: Whichever is higher between, Kshs. Imported services are services provided by non-resident persons who are not required to register for VAT in Kenya. Accept additional cookies Reject additional cookies View cookies.
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