Taxation of Wild Animals for Hunting and Food: Clarification on VAT Rate by Tax Agency

• The Italian Revenue Agency clarified that sales of wild animals destined for hunting and then for consumption are subject to a 22% VAT rate
• An association argued for a 10% VAT rate based on a specific provision for animals destined for human consumption
• The Revenue Agency disagreed, stating that the 22% VAT rate applies as the destination for consumption cannot be determined at the origin
• The Agency referenced a temporary provision allowing a 10% VAT rate for hunting activities during the COVID-19 pandemic as an exceptional measure

Source: eutekne.info

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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