Starting from 1 December 2016 meals in restaurants are subject to 15% VAT rate in Czechia. Reduction is not applicable on alcoholic beverages and tobacco products that will considered sale of goods. The reduced rate is not applicable for canteens in schools and hospitals, where VAT exemption without input VAT entitlement applies.
Reduction of VAT rate from 15% to 10% is planned for newspapers and magazines. Newspapers are for VAT purposes defined as daily or other periodical printed media published at least semi-annually under the same title without stapled leaves. Reduction is not available for newspapers and magazines where ration of advertisement exceeds 50% of their space. Regular VAT rate of 21% will keep applicable for these media.