Introduction of a Specific Provision for 10% VAT Rate on Food Supplements

• The Italian Senate has introduced a specific provision in the conversion bill of the Anticipi decree regarding the VAT rate applicable to food supplements.
• The current law subjects food preparations not named or included elsewhere to a 10% VAT rate, excluding syrups of any kind.
• The new provision will explicitly include food supplements as defined in Legislative Decree 169/2004 and apply the reduced VAT rate of 10%.
• The purpose of this intervention is to define the scope of application of the 10% VAT rate for food supplements.
• Food supplements are defined as concentrated sources of nutrients, such as vitamins and minerals, or other substances with a nutritional or physiological effect, according to Legislative Decree 169/2004.

Source: eutekne.info

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