With the published General Communiqué, with the 5th paragraph added to the amended section of the VAT GUT Communiqué and the examples given in the following paragraphs, it has been clarified that the VAT rate application in the places where food and beverages are offered is also valid for the sale of foodstuffs manufactured or outsourced in these places to customers for consumption in these places or to be consumed outside through methods such as sending to the address by phone or ordering over the internet, come-and-buy, and it has also been clarified that it does not matter whether these places have a business license or not in terms of this application.