Starting today and in effect until 31 December 2025, a zero VAT rate is applied to essential goods, including baby milk, nappies (for both children and adults), female hygiene products, and certain vegetables and fruits.
According to an announcement by the Tax Department, a zero VAT rate will be imposed on categories of essential goods specified by the Ministerial Council Decree (C.P.D. 349/2024).
Specifically, these items include baby milk (in liquid form and powder), children’s nappies, adult nappies, and female hygiene products (tampons, sanitary towels, and incontinence pads).
The category of fresh or simply chilled vegetables includes potatoes (class code ex CN 0701), tomatoes (class code CN 0702), onions, shallots, garlic, leeks, and other similar vegetables (class code CN 0703), cabbages, cauliflowers, broccoli, curly cabbages, kohlrabi (class code ex CN 0704), lettuce (Lactuca sativa) and chicory (Cichorium spp.) (class code CN 0705), carrots, turnips, beetroot for salads, dandelion, parsnips, radishes, and other similar edible roots (class code CN 0706), cucumbers and gherkins (class code CN 0707), leguminous vegetables with or without pods such as peas and beans (class code CN 0708), aubergines, celery, mushrooms, peppers, spinach, artichokes, unprocessed olives, pumpkins, courgettes, leafy greens other than lettuce (such as coriander, parsley, purslane), capers, and fennel (class code ex CN 0709).
In the category of fresh fruits, included items are bananas (class code ex CN 0803), figs (class code ex CN 0804), citrus fruits (class code ex CN 0805) (oranges, mandarins, clementines, grapefruits, lemons, and limes), grapes (class code ex CN 0806), melons and watermelons (class code ex CN 0807), apples and pears (class code ex CN 0808), apricots, peaches, cherries, nectarines, and plums (class code ex CN 0809), as well as strawberries and kiwis (class code ex CN 0810).
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