- The Italian Revenue Agency issued Resolution No. 59 which examines the VAT rate applicable to pet litter and provides general guidelines that may also affect other categories of goods
- The document clarifies that the VAT rate should be determined based on the functional purpose of the product rather than the materials it is made from such as plant-based products or wood
- Pet litters are not mentioned in any of the tables attached to DPR 633/72 which specify reduced VAT rates nor do they fit the definitions in Annex III of Directive 2006/112/EC
- Therefore, pet litters should be sold with the standard VAT rate
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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