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The 4% VAT rate is applicable to the olive oil regardless the use

By the Legal Advice n.12 of 7.09.2021, the Italian tax authorities clarified that the reduce 4% VAT rate is always applicable in transactions involving olive oil, regardless of its intended use.

This means that the 4% can also be applied to olive oil used in fields other than food, such as, for example, the cosmetic one.

Source PwC


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