Here is the list of basic items on which zero VAT is imposed – Until when it will be valid

Announcement of the Tax Department on the imposition of a zero VAT rate. in basic items until September 30, 2024

The Tax Department informs that based on the Decree of the Council of Ministers K.D.P. 231/2024 dated 28/06/2024 a zero VAT rate is imposed. in deliveries of certain essential items until September 30, 2024, as follows:

1. Bread: all types of bread fresh or frozen, with or without leaven (eg white, black, wholemeal, multigrain, rustic, rye, cornbread, baguette, ciapatta, sliced ​​bread, loaves, pittas). Pastries, dried goods and any bread with additional ingredients such as e.g. raisins, nuts, aromatics.
2. Milk: fresh milk (e.g. cow, goat, sheep), sweetened, condensed, long-life, flavored milk (e.g. chocolate, banana), plant milk (e.g. almond, soy, rice).
3. Eggs.
4. Baby food: in powder, dry or even liquid form intended for consumption by children. Snacks are not included (e.g. chips, nuts, candies, chocolates, ice creams).
5. Baby diapers.
6. Feminine hygiene products (tampons, sanitary napkins and incontinence pads).
7. Adult diapers.
8. Coffee: non-roasted, roasted beans, ground, powdered, instant, flavored, caffeinated or decaffeinated in any package (excluding ready-to-drink or coffee-based beverages consumed cold or hot).
9. Sugar: crystalline (white, brown, black), fine (dust), coarse, cubed, in sachets.
10. Fresh or chilled or frozen meats:
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(1) Bovine meat (CN code 0201 and CN 0202).
(2) Pig meat (CN code 0203).
(3) Meat of sheep or goats (class code 0204).
(4) Edible offal of bovine, porcine, ovine, caprine animals (CN class code ex 0206).
(5) Edible poultry meat and offal of class 0105 (CN class code 0207).
(6)  Meat of rabbits or hares and offal of carcases of rabbits or hares, edible (CN class code ex 0208).

11. Fresh or chilled vegetables:

(1)  Tomatoes (CN heading 0702).
(2)  Onions, shallots, garlic, leeks and other similar vegetables (CN heading 0703).
(3) Cabbage, cauliflower and broccoli, cabbages, turnips, Brussels sprouts and similar edible products of the genus Brassica (CN code 0704).
(4) Lettuce (Lactuca sativa) and radishes (Cichorium spp.) (CN code 0705)
(5) Carrots, turnips, radishes for salad, scallions, turnips, radishes and similar edible roots (CN code 0706).
(6) Cucumbers and gherkins (CN code 0707).
(7) Leguminous vegetables with or without pods such as peas and beans (CN code 0708).
(8) Other vegetables such as asparagus, aubergines, celery , mushrooms, truffles, peppers, spinach, artichokes, unprepared olives, pumpkins, courgettes, salad other than lettuce (e.g. coriander, parsley, licorice), capers, fennel (class code 0709).

It is reminded that the zero VAT rate for the above it is already imposed from the following dates:

• For items 1-7 from 05.05.2023.
• For items 8-9 from 01.11.2023 .
• For items 10-11 from 01.12.2023.