The VAT rate applicable to the supplies, for a unique consideration, of food boxes including ingredients for the preparation of meals subject to different VAT rates is the highest one among those applicable to the ingredients included in the package.
This is the main clarification released by the Italian Tax Authorities in the answer to the ruling 20 January 2022, no. 35 in which they provide guidelines on the VAT treatment of consideration referred to transactions in which several elements may be subject to different VAT rates.
Source PwC
