VAT Rate for Liquid Mineral Supplements and Beverages: Eligibility for Reduced 10% Rate

• ALFA is a company that sells beverages and dietary supplements with liquid mineral concentrates.
• These products are not for immediate consumption and need to be diluted before use.
• ALFA seeks confirmation on applying a reduced VAT rate of 10 percent for specific mineral-based products.
• The company has been applying a 22 percent VAT rate as a precaution.
• The tax agency clarifies that dietary supplements do not automatically qualify for a reduced VAT rate.
• Each product’s eligibility for a reduced VAT rate is assessed individually based on technical opinions from the customs agency.
• Previous documents indicate that a 10 percent VAT rate can apply if products are classified under a specific tariff heading for food preparations.

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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