In this article, we summarize when each tax rate applies and what you should be aware of now.
19% or 7% VAT in Germany: When does which tax rate apply since 2026?
When does 19% VAT apply?
The standard VAT rate of 19% continues to apply to all services not covered by the reduced rate. In the context of a scientific conference or meeting, this includes, for example:
- Drinks of all kinds (This is new: Food is no longer included!)
- Services
- Room rentals
- Infrastructure
As soon as beverages are part of an offer, they must be considered separately for tax purposes. This applies even if they are offered together with food.
When does the 7% VAT rate apply?
The reduced VAT rate of 7% has been permanently applicable to food provided at conferences, meetings and congresses since January 1, 2026.
These include, among others:
- Lunch and dinner
- Buffets
- Catering services with a clearly defined food component
It is important to note that the reduced tax rate applies exclusively to the food itself. Any additional services, such as drinks, must be listed separately.
If you offer a package (e.g. a conference dinner), then 19% VAT applies to drinks, while only 7% applies to food.
For event organizers, this means you need to structure your invoices more transparently than before. If you continue to bill at a flat rate, you risk inquiries, delays, or invoice recipients refusing payment. Converia helps you with the correct tax breakdown of your conference tickets.
Special case: Tickets sold for 2025, but the event takes place in 2026.
The crucial point here is not the point at which the ticket is sold, but the point at which the service is provided. For conferences, this is generally the duration of the event. Catering is only provided during this time.
If the conference takes place in 2026, the tax rates of 2026 will therefore apply, even if tickets were already sold in the previous year or invoices were issued in advance.
In such cases, you should review existing documents and adjust them to comply with tax regulations. To ensure everything runs smoothly for your event, please contact your tax advisor.
Frequently Asked Questions (FAQ) about mixed tax rates at conferences
What does it mean when “mixed tax rates” are mentioned at conferences?
Mixed tax rates are used when several services with different VAT rates are combined at a conference and billed together.
A typical example is a ticket for a conference, which consists of the following items:
- Participation fees (0%)
- Catering with meals (7%)
- Beverages (19%)
You must itemize all these services fiscally separated on the invoice.
Why is it important to correctly state tax rates at conferences?
A single, all-inclusive invoice without a breakdown generates – justified – inquiries from the invoice recipients and a lot of extra work on your part.
If the information is missing, recipients often become resistant. They question how the amounts of the individual items are calculated and often refuse to pay until the question is resolved.
Most conference participants don’t pay their bills out of their own pockets; instead, the university or other institution typically covers the costs. And such institutions need to know exactly how they spend their money, as their budgets are limited.
Without a transparent breakdown, you’ll have to explain or correct a lot later. That takes time.
A clean tax presentation, on the other hand, ensures:
- Faster payment processes
- Clear traceability
- Fewer questions on both sides
What should I do if I am unsure about my tax classification?
If there are any uncertainties, it is advisable to seek professional advice early on, for example from a tax advisor or your responsible tax office.
Will the new regulation also apply to smaller conferences and workshops from January 1st, 2026?
Yes. The VAT regulations apply regardless of the size of the event. Whether it’s a workshop with 20 participants or a multi-day conference with 2,000: as soon as food and drinks are offered, you must correctly show the applicable tax rates separately.
Does the regulation only apply to invoices sent to participants or also to incoming invoices?
Both. If the separation is lacking on one side, additional work is created on the other.
When obtaining quotes from catering companies or other service providers, the services should also be broken down and listed separately with the tax rates.
Will the new regulation automatically change the basic price for participants?
No, not necessarily. The fact that food and drinks are taxed separately doesn’t automatically lead to lower or higher prices for conference tickets. Separating them primarily ensures transparency and legal clarity. Whether and to what extent you pass on any price advantages is entirely up to you.
External service providers such as caterers do not automatically pass on the tax benefits to their customers.
Be sure to consult with your tax office or your responsible tax advisor, as the tax classification of your event depends on various factors in each individual case.