Ordinance on Value Added TaxEnglish is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.(Art. 25 para. 3 VAT Act) 1Preparation is the cooking, heating, mixing, preparation and blending of food1. The mere maintaining of the temperature of food ready for consumption is not considered preparation. 2Food service is in particular the arrangement of food on plates, the setting up of cold or warm buffets, the pouring of drinks, the laying and clearing of tables, the serving of the guests, the management or supervision of the serving staff and the operation and provisioning of self-service buffets. 1 Revision of term relevant only to Swiss language versions in accordance with Annex No 1 of the Ordinance on Foodstuffs and Utility Articles of 16 Dec. 2016, in force since 1 May 2017 (AS 2017 283). |