- The sale of food supplements classified under item 80 of Table A, Part III, attached to DPR 633/72, is subject to a 10% VAT rate.
- The Italian Revenue Agency confirmed this in response to ruling no. 305 published on December 5, 2025.
- Food supplements do not automatically benefit from the reduced VAT rate unless specifically classified as such, based on a technical opinion from the Customs and Monopolies Agency.
- In this case, the products were classified under customs code 210690 (“other food preparations”), making them eligible for the 10% 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.
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