The sale of food supplements is to be considered subject to a reduced VAT rate only if their components are attributable to the products indicated in Table A, Parts II, II-bis or III, annexed to the VAT decree, which follows the application of the VAT rate of 4, 5 or 10 percent. This was clarified by the Revenue Agency with the replies to ruling no. 380, n. 381, n. 382, n. 382, n. 384, n. 385 and n. 386 of May 31, 2021. If the product falls within the food preparations not mentioned or included elsewhere, the supplies are subject to the reduced VAT rate of 10%.
Source: ipsoa.it
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