What are the VAT rates in a restaurant?
Service-public.fr sums them up as follows: there is “a reduced rate of 5.5%, an intermediate rate of 10% and the full (or standard) rate of 20%”. All dishes served in a restaurant are charged at the 10% rate.
| Rate | Applies to |
|---|---|
| 10% | Dishes and soft drinks served on the premises; products sold to take away or delivered for immediate consumption |
| 5.5% | Products that can be kept: yoghurts, packets of crisps, fruit, bread, viennoiseries, soft drinks in bottles or cans |
| 20% | Alcoholic drinks, on the premises and to take away alike |
Which rate for takeaway and delivery?
It all comes down to one question: is the product prepared to be eaten straight away? If so, it is at the 10% rate, even to take away; if it can be kept, it is at the 5.5% rate. For delivery, the 10% rate applies “as long as preparation, sale and delivery follow on immediately from one another”.
Here are the most common cases, taken from the Bofip summary table.
| Product | Rate |
|---|---|
| Sandwiches, salads sold with cutlery | 10% |
| Fries, pizzas, quiches intended for immediate consumption | 10% |
| The same, not intended for immediate consumption | 5.5% |
| Fresh sushi and maki, whatever the packaging | 10% |
| Products delivered for immediate consumption (pizzas…) | 10% |
| Single-serve ice cream: cone, individual tub under 200 ml | 10% |
| Bread, viennoiseries, sweet pastries | 5.5% |
| Packets of crisps, yoghurts, fruit | 5.5% |
| A caterer’s dishes to take away or deliver, other than products for immediate consumption | 5.5% |
| Seafood platter with opened shellfish | 10% |
What about drinks?
Alcoholic drinks are at the standard 20% rate “in all circumstances”: on the premises or to take away, by the glass or in a sealed bottle.
For soft drinks, it all depends on the container: 10% in a cup or a plastic glass, which does not allow them to be kept; 5.5% in a bottle, a can, a carton or a keg. Served on the premises, they are at the 10% rate.
How do you handle a set menu that mixes rates?
A “wine included” set menu combines items at 10% and a drink at 20%. The Bofip allows the menu price to be broken down in proportion to the cost price of each item; without a breakdown, the whole price is taxed at the highest rate.
It is a setting to make once, with your accountant, in your POS.
Sources
Bofip (Bulletin officiel des finances publiques), BOI-ANNX-000495: summary table of the rates applicable to takeaway or delivery sales of food prepared for immediate consumption (version published on 21 August 2024).
Bofip, BOI-TVA-LIQ-30-20-10-20: sales for consumption on the premises, collective catering.
Service-public.fr, “VAT rates on food and drinks” (“Taux de TVA sur les produits alimentaires et les boissons”, fact sheet F22399, checked on 3 December 2025).
French General Tax Code (Code général des impôts), article 279, m. These rates are those of the texts in force on 3 November 2026: they may change with each finance act.
And at 3E Tech?
In the 3E Tech back office, each dish carries its VAT rate, and the MyCaisse POS shows takings by rate.