Central Directorate for Large Taxpayers
Answer no. 334/2021
SUBJECT: VAT rate for food supplements
The requesting company carries out the activity of processing, transformation, trade, import and export of eggs and their derivatives. As part of this activity, the company also provides for the production and packaging of a protein supplement packaging of a protein concentrate supplement from egg white enriched with vitamins and minerals. The production and packaging of the protein supplement, which is marketed in neutral, cocoa and vanilla flavors, is carried out by third parties on behalf of the company. The company requests clarification regarding the correct VAT rate to be applied to the correct VAT rate to be applied. The product, which is described in the technical commercial data sheet as a “food supplement”, is made up of various ingredients and is composed of various ingredients, including, primarily, egg white granulated (95.56 percent), flavors, vitamins and minerals. The product is presented in the form of form of a powdered preparation to be combined, for use, with water or shakes.
Source: gov.it
