Art. 55

(Art. 25 para. 3 VAT Act)

1. Delivery is the supply of food by the taxable person to customers at their homes or to another place designated by them without further preparation or service.
2. Takeaway food is food which the customer takes after purchase to another place and does not consume on the premises of the supplier. The following in particular characterise takeaway food:
   1. the will expressed by the customer to take the food away;
   2. the handing over of the food in a special package suitable for transport;
   3. the handing over of food that is not suitable for immediate consumption.
3. The FTA shall provide for simplifications within the meaning of Article 80 VAT Act for certain businesses and events.