Applicable VAT Rate for Food Supplements Classified Under NC Code 21069092 in Italy

• The company ALFA requested clarification on the applicable VAT rate for the sale of its food supplement product “X.”
• Food supplements are eligible for a reduced VAT rate only if their components are classified, based on ADM’s opinion, under specific categories in Table A of the VAT Decree.
• If classified under code NC 21069092 (“other food preparations not elsewhere specified”), the product can benefit from a 10% VAT rate.
• The application of the reduced VAT rate is determined case by case, based on ADM’s technical assessment of the product’s composition.
• The Italian Revenue Agency confirms that, according to established practice, food supplements classified under number 80) of Table A, Part III, are subject to a 10% VAT rate.

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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