VAT on cold sandwich platters

chessfan

Hi all

I'm looking for some help with a question about VAT on sandwich platters.

The business is VAT registered and sometimes receive orders from local businesses to supply plates of cold sandwiches for meetings etc. These are made and delivered. No VAT has been charged on these sales.

The business has read VAT Notice 709/1 but still are a little hazy about whether VAT should be added to the bill.

Any guidance would be welcome. I believe that as a contract has been made for the sandwiches, 20% needs to be added but typically with VAT, it does seem to be rather contradictory...

cf

booksurr

an "order" is a contract so what is confusing about section 2.2.2

"2.2.2 Delivered sandwiches and groceries
If you take sandwiches, or other items of food and drink, to buildings in order to sell them, but have no contract or agreement to do so, this is not a supply in the course of catering and you can zero-rate any item that is eligible (see Notice 701/14 Food for further details).

However, if you are supplying the food under a contract, for example to cater for an event, you are making a supply in the course of catering and all your supplies will be standard-rated."