For the sale of food supplements, the reduced VAT rate is applicable only if, on the basis of the opinion of the ADM, they can be traced back to the products indicated in the aforementioned Table A, parts II, IIbis or III, attached to the VAT Decree, which provide for the rates of 4 , 5 or 10 percent. In this regard, it is recalled that food supplements are not products which per se benefit from the reduced rate , since they are not expressly provided for in any of the parts of Table A attached to Presidential Decree 633/72 ; this facilitation must be recognized on a case-by-case basis, on the basis of the technical opinion of the Customs and Monopolies Agency, which analyzes its composition.
Sources:
- ipsoa.it
- eutekne.info
- Revenue Agency, response to question 11/18/2022, n. 561
- Revenue Agency, response to question 11/18/2022, n. 562
- Revenue Agency, response to question 11/18/2022, n. 563
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