- No reduced VAT rate for liquid, drinkable dietary supplements: According to a ruling by the Lower Saxony Fiscal Court (1.9.2022 – 5 K 70/20), the supply of dietary supplements, especially in liquid form, is subject to the standard VAT rate of 19% and not the reduced rate of 7%. The court continued its restrictive approach, emphasizing the importance of correct customs tariff classification for determining the applicable tax rate.
Source: datenbank.nwb.de
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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