- On December 15, 2023, the Law Decree no 145/2023 became law, enacting provisions on economic and fiscal matters.
- Article 4-quater of the law amended point no. 80) of Table A, Part III of Presidential Decree No. 633/72, specifying that nutritional supplements are subject to a reduced VAT rate of 10%.
- To benefit from the reduced VAT rate, nutritional supplements must be classified under customs heading 2106 of the Combined Nomenclature, which is dedicated to food preparations not elsewhere specified or included. The confirmation by the Italian Customs Authorities is crucial for applying the reduced VAT rate.
Source PwC
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