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並前往https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/canteen-services.pdf

Canteen Services - [This guidance sets out the VAT treatment ...

3.1 Staff Canteens that are operated by a canteen operator as principal . ... canteens can be found in the Tax and Duty Manual VAT on Food and Drink.

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