Central Directorate for Large Taxpayers
Response n. 332/2021
SUBJECT: VAT rate on food supplements – n. 80) of Table A, Part III,
Presidential Decree no. 633 of 1972.
The petitioner is an Italian company specialising in the production of “nutraceutical” products intended for “nutraceuticals” intended to maintain health or increase performance. Among the products marketed by the company there is a food supplement indicated for those who practice sports, in the form of viscous liquid, opalescent, amber-colored, carbohydrate-based, and caffeine. The supplement in comment contributes to the reduction of fatigue. Specifically, the Product is presented in a single-dose sachet. On the packaging the ingredients, indications and warnings are reported. The company, with a request for a technical opinion submitted to the Customs Direction, Tariff and Classification Office, questioned the competent Authority (hereinafter also “ADM”) regarding the The Company, with a technical request submitted to the Customs Department, Tariff and Classification Office, questioned the competent Authority (hereinafter also “ADM”) regarding the correct customs classification to be attributed to the Product. The petitioner asks for confirmation that the Product can be applied the reduced VAT rate, in the amount of 10%, according to Table A, part III, point 80).
Source: gov.it
