The Italian tax authority, Agenzia delle Entrate, provided clarifications regarding the applicable VAT rate for the sale of certain types of fruit juice based on puree. In response to queries 312 and 313, published on May 8, 2023, the agency determined that the standard VAT rate of 22% should be applied instead of the reduced rate of 10% in specific cases. The negative outcome of the responses is due to a technical opinion issued by the Agenzia delle Accise, dogane e monopoli, which classified the beverages under heading 2009 of the Harmonized System Explanatory Notes (NESA), rather than heading 2008, where the reduced VAT rate of 10% applies.
Source: eutekne.info
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