VAT on food for internal meetings / events

Hi, We use a outside supplier to deliver cold food such as sandwiches, baguettes, salads for internal office events such as meetings, training sessions etc. The food is ready to consume and no preparation is required. The supplier does not charge VAT on their invoices, they are VAT registered. Should VAT be charged? https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091 Per 2.2 on the link Any supply of food or drink as part of a contract for catering is standard-rated.

Hi,

You can see guidance here:

Catering

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, you can see guidance here:

Food products (VAT Notice 701/14)

However, if you are supplying the food or drink under a contract, for example to cater for an event, you are making a supply of catering and all your supplies will be standard-rated, unless the catering is supplied on-premises, in which case it will benefit from the temporary reduced rate.

If you make a charge for delivery you should read Postage, delivery and direct marketing:

Postage, delivery and direct marketing (VAT Notice 700/24)

Thank you.

Hi, So the external supplier is supplying the sandwiches to another business (we are the customer in this case) so should they be charging VAT. Regards,

HI.

Please see the guidance provided earlier.

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, read, Food products, VAT Notice 701/14, for further details.

However, if you are supplying the food or drink under a contract, for example to cater for an event, you are making a supply of catering and all your supplies will be standard-rated, unless the catering is supplied on-premises, in which case it will benefit from the temporary reduced rate.

If you make a charge for delivery you should read, Postage, delivery and direct marketing, VAT Notice 700/24.

Thank you