The 4 percent VAT rate can be applied only and exclusively to edible pumpkins although they can also be used for ornamental purposes. The ordinary VAT rate of 22 percent must be applied to ornamental pumpkins belonging to inedible or toxic types.
Sources:
Latest Posts in "Italy"
- 2026 Budget Law: New Criteria for Calculating VAT Taxable Base in Barter Transactions
- Italy Proposes Automatic VAT Settlement for Missed Returns with Penalties and Early Payment Discounts
- Split Payment Exclusion for Compensation and Barter Transactions with Public Administrations
- VAT Deductibility During Company Liquidation: Recent Guidance from the Italian Revenue Agency
- Intragroup VAT Offsetting: Guarantee Requirement Applies Only From When Guarantee Is Provided
