Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 25 para. 3 VAT Act)

¹ Pre­par­a­tion is the cook­ing, heat­ing, mix­ing, pre­par­a­tion and blend­ing of food⁵². The mere main­tain­ing of the tem­per­at­ure of food ready for con­sump­tion is not con­sidered pre­par­a­tion.

² Food 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.