How the mandate affects this sector specifically
Guest billing is B2C and excluded, but the supply side is not: food suppliers, agencies, corporate accounts, event bookings and platform commissions are all B2B and in scope. The inbound direction is heavier here than the outbound.
The practical next step
Focus first on receiving. A restaurant may issue few B2B invoices but receives dozens weekly from suppliers, and each of those is reported to the authority by the supplier's provider.
This page is general guidance for the restaurants and hospitality sector and does not replace tax advice specific to your business. The deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.
Last updated: 2026-08-30 — our methodology
Last updated: 2026-08-30 — our methodology