The Italian tax authority, Agenzia delle Entrate, provided clarifications regarding the applicable VAT rate for the sale of certain types of fruit juice based on puree. In response to queries 312 and 313, published on May 8, 2023, the agency determined that the standard VAT rate of 22% should be applied instead of the reduced rate of 10% in specific cases. The negative outcome of the responses is due to a technical opinion issued by the Agenzia delle Accise, dogane e monopoli, which classified the beverages under heading 2009 of the Harmonized System Explanatory Notes (NESA), rather than heading 2008, where the reduced VAT rate of 10% applies.
Source: eutekne.info
Latest Posts in "Italy"
- Italy Launches Digital Platform for Real-Time VAT Compliance and Risk Monitoring Starting 2026
- Italy Introduces Standard and Basic VAT Return Forms for 2025 Tax Year Filing
- Online Assistance Program for Pre-filled VAT Documents Extended Experimentally Through 2026 by Revenue Agency
- Project Office to Resolve Import and VAT Uncertainty for Medicines Soon
- Extension of Experimental Period for Pre-filled VAT Registers and Declarations by Revenue Agency
