- The 10 percent VAT rate applies to sales of water with added specific minerals in liquid concentrate and mineral-based dietary supplements in liquid concentrate.
- These products are not for immediate consumption but require dilution before use.
- Examples include products based on potassium, magnesium, zinc, calcium, manganese, iodine, selenium.
- The clarification is in response to a query published by the Revenue Agency.
- The reduced rate applies to food preparations not named or included elsewhere under customs heading 21.06.90.
- The financial administration references previous practices and resolutions regarding the 10 percent VAT rate for dietary supplements.
- The Customs and Monopolies Agency confirms these products can be classified under heading 21.06, allowing the 10 percent VAT rate.
Source: eutekne.info
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.
