Reduced VAT Rates for Agricultural Products and Inputs: Guidelines and Exceptions

Certain agricultural inputs can be taxed at a reduced VAT rate of 5.5 percent if they are of agricultural, fishing, aquaculture, or poultry origin, or at a 10 percent rate for certain fertilizers. Other agricultural inputs are subject to the standard rate.
Agricultural production includes activities like beekeeping, forestry, sericulture, rabbit farming, and snail farming as per the directive 2006/112/CE.
For operations before September 30, 2024, parties can agree to waive certain procedures without issuing corrective invoices.
Agricultural, fishing, aquaculture, and poultry products include all animal and plant products, living or dead, processed or not, including hunting, fishing, shellfish farming, and more.
Products from forestry, horticulture, and ornamental floriculture have their own tax regime.
Fertilizers and phytopharmaceuticals are taxed at 10 percent, a specific exception to the 5.5 percent rate.
A 5.5 percent reduced rate applies to deliveries of agricultural, fishing, aquaculture, or poultry products intended for agricultural production.
These products also benefit from the 5.5 percent rate for human food and animal feed for food-producing animals, with a 10 percent rate for immediate consumption.

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.