.. the VAT rate of 10 per cent is applicable, if they are included in item 21.06.90 of the Combined Nomenclature in force. This was clarified by the Inland Revenue with the response to ruling no. 121 of 17 March 2022 with which it was specified that the sale of food supplements was deemed subject to a reduced VAT rate only in the event that the supplements are attributable – according to the opinion of the ADM – to the products indicated in the aforementioned Table A , parts II, II-bis or III, annexed to the VAT Decree, which respectively provide for the application of the VAT rate of 4, 5 or 10 percent.
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