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Ruling 295/2023: VAT rate applicable to protein bars and preparations in powder with a high protein content

ALFA LIMITED is a company established in country X to produce sustainable plant-based foods and sell them to private consumers primarily using a digital platform. They claim to produce complete nutritional foods containing 26 essential vitamins and minerals, protein, essential fats, carbohydrates, fiber, and phytonutrients, using sustainable plant-based ingredients such as oats, rice, flax seeds, and coconut. The company intends to sell two products in Italy: ALFA COMPLETE PROTEIN BARS and ALFA COMPLETE PROTEIN, which are high in protein and fiber, and come in various flavors. The company has requested a technical opinion from the Customs and Monopoly Agency regarding the classification of their products for tax purposes. The agency has issued two separate technical opinions, one for each product, stating that they can be classified under the “food preparations not elsewhere specified or included” category.

Source: agenziaentrate.gov.it

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