Ruling about 10% VAT rate to the sale of dietary supplements

• Association Alfa inquires about applying a 10% VAT rate to the sale of dietary supplements
• Definition of dietary supplements according to EU Directive 2002/46/EC
• Exclusion of medicinal products from the scope of the Directive
• Italian legislative decree 169/2004 defines dietary supplements as products intended to supplement the normal diet
• Terms “complementary food” and “food supplement” are synonymous with “dietary supplement”
• Labeling, presentation, and advertising of dietary supplements cannot claim therapeutic properties or disease prevention/cure capabilities

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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