Port communicationOpen a restaurant to deliver food，How should merchants pay VAT? now，With the development of science and technology，The development of the Internet，For the convenience of life, most people，Choose to order takeout to solve your usual dining problems，Therefore, the takeaway industry is developing faster and faster，In addition to in-store sales, many restaurants also offer takeout，So does this type of restaurant pay VAT based on the sale of goods or catering services? Bajie Finance and Taxation will give you the answer below.。
"Ministry of Finance、Article 9 of the Notice of the State Administration of Taxation on Clarifying Value-Added Tax Policies for Financial Real Estate Development, Educational Ancillary Services and Other Services (Caishui [2025] No. 140)：Takeaway food sold by taxpayers providing catering services，Pay VAT as "catering services"。
"Ministry of Finance、Article 18 of the Notice of the State Administration of Taxation on Clarifying Value-Added Tax Policies for Financial Real Estate Development, Educational Ancillary Services and Other Services (Caishui [2025] No. 140)：In addition to the policies stipulated in Article 17 of this notice,，Others will be implemented from May 1, 2025。Value-added tax that has been previously levied and should be exempted or not levied，Can be deducted from the value-added tax payable by taxpayers in future months。
According to the above regulations, starting from May 1, 2025，Takeaway food sold by taxpayers providing catering services，General taxpayers pay VAT at the rate of 6% according to "catering services"；Small-scale taxpayers pay VAT at a 3% rate based on "catering services"。What needs special attention is that：Takeaway food subject to VAT as "catering services"，It only means that the catering company participated in the production、processed food。
Catering companies are not involved in the production、processed food，should be based on the applicable tax rate for the goods，Calculate and pay value-added tax in accordance with relevant regulations on concurrent operations。To sum up，Restaurants that do takeout in addition to in-store sales，If the taxpayer is a general taxpayer, the value-added tax is paid at the rate of 6% for "catering services".，If the taxpayer is a small-scale taxpayer，Then the value-added tax shall be paid at the rate of 3% according to "catering services".。
Therefore, catering companies that want to carry out delivery services do not need to worry about bearing additional tax burdens.。
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