Explanation Table I Act OB updated (reduced VAT rate)
The decision for the reduced VAT rate has been updated once again. The following changes, among others, are included:
- CBD oil intended for use as a supplement to food and drink falls under heading a1 (foods for human consumption)
- based on case law, the supply of nitrogen capsules filled with nitrous oxide that are apparently intended for the preparation of whipped cream is no longer excluded from the reduced VAT rate
- the supply of semen from a sport horse used as a breeding stallion falls under heading a4 (beef, sheep, goats, pigs and horses, etc.)
- …
Source BTW jurisprudentie
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