With regard to the VAT rate applicable to the sale of boxes containing ingredients for the preparation of meals, where a single fee is agreed, the highest VAT rate among those provided for the goods / services sold / rendered, regardless of the possible prevalence of goods / services at a lower rate. This was clarified by the Inland Revenue with the response to ruling no. 35 of 20 January 2022, with which it distinguished the hypothesis of “administration of food and drinks” or “supply of food and drinks”.
Source: ipsoa.it
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