In this article, we summarize which tax rate applies when and what you should keep in mind now.
19% or 7% VAT: Which tax rate applies as of 2026?
When does the 19% VAT rate apply?
The standard VAT rate of 19% continues to apply to all services that do not fall under the reduced rate. In the context of a scientific conference or meeting, this includes, for example:
- Beverages of all kinds (This is new: food is no longer included!)
- Service charges
- Room rentals
- Infrastructure
As soon as beverages are part of an offer, they must be treated separately for tax purposes. This applies even if they are offered together with food.
When does the 7% VAT rate apply?
As of January 1, 2026, the reduced VAT rate of 7% applies permanently to food provided during conferences, meetings, and congresses.
This includes, among other things:
- Lunch and dinner
- Buffets
- Catering services with a clearly defined food component
It is important to note: The reduced tax rate applies exclusively to the food itself. As soon as other services such as beverages are added, you must list them separately.
If you offer a package (e.g., a conference dinner), 19% VAT applies to the beverages, while only 7% applies to the food.
For organizers, this means your invoices must be structured more transparently than before. If you continue to bill at a flat rate, you risk inquiries, delays, or invoice recipients refusing payment. Converia supports you in correctly breaking down the taxes for your conference tickets.
Special case: Tickets sold in 2025, but the event takes place in 2026
The rule here is: The decisive factor is not the time of the ticket sale, but the time the service is provided. For conferences, this is generally the duration of the event, as that is when the catering is provided.
If the conference takes place in 2026, the 2026 tax rates apply. This is true even if tickets were sold or invoices were issued in the previous year.
In such cases, you should review existing documents and adjust them to be tax-compliant. To ensure everything goes smoothly for your event, please contact your tax advisor.
Frequently Asked Questions (FAQ) regarding mixed tax rates at conferences
What does it mean when conferences refer to "mixed tax rates"?
Mixed tax rates occur when a conference combines multiple services with different VAT rates and bills them together.
A typical example is a conference ticket consisting of the following items:
- Participation fees (0%)
- Food (7%)
- Beverages (19%)
You must list all these services separately for tax purposes on the invoice.
Why is it important to specify tax rates correctly for conferences?
A flat-rate total invoice without a breakdown leads to—justified—questions from recipients and creates a lot of extra work for you.
If this information is missing, recipients often push back. They will question how the individual amounts are calculated and often withhold payment until the matter is resolved.
In most cases, conference attendees are not paying out of their own pockets, but are being funded by institutions like universities. These organizations need to know exactly what they are spending their money on, as budgets are limited.
Without a transparent breakdown, you will have to spend time explaining or correcting things later. That costs time.
A clear tax breakdown, on the other hand, ensures:
- Faster payment processes
- Clear traceability
- Fewer follow-up questions on both sides
What should I do if I am unsure about the tax classification?
If you are uncertain, it is advisable to seek professional advice early on, for example from a tax consultant or your relevant finance department.
Does the new regulation effective January 1, 2026, also apply to smaller conferences and workshops?
Yes. The VAT regulations apply regardless of the size of the event.
Whether it is a workshop with 20 participants or a multi-day conference with 2,000: as soon as food and beverages are provided, you must correctly list the corresponding tax rates separately.
Does the regulation only apply to invoices for participants or also to incoming invoices?
Both. If the breakdown is missing on one side, it creates extra work on the other.
When requesting quotes from catering companies or other service providers, services should also be itemized and listed separately with their respective tax rates.
Does the new regulation automatically change the base price for participants?
No, not necessarily. Separating food and beverages for tax purposes does not automatically lead to lower or higher prices for conference tickets. Instead, this separation ensures transparency and legal clarity. You decide whether and to what extent you pass on any price advantages.
External service providers, such as caterers, also do not automatically pass on tax benefits to their clients.
This article provides general guidance on the new regulations and typical conference scenarios. It does not replace individual tax advice.
Be sure to consult with your finance department or tax advisor, as the tax classification of your event depends on various factors in each individual case.
