Italian Tax Authority Clarifies Standard VAT Rate for Animal Litter Sales

• Assonime highlights the packaging of the product to exclude its use as litter.
• The Italian Revenue Agency clarified that sales of animal litter are subject to the standard VAT rate.
• The material composition of the litter is not relevant; the VAT rate is determined by the product’s functional purpose.
• Following resolution 59/2024, operators questioned the VAT rate for goods that individually have a reduced rate but could be used as animal litter.

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.