4% VAT must be applied to the sale of non-stuffed gnocchi containing a minimum percentage of speck. This was announced by the Revenue Agency with its response to ruling no. 151 of 4 March 2021 with which he underlined that the product is included among the pasta dishes not cooked or stuffed or otherwise prepared not containing eggs, so that, for the purposes of VAT, it must be classified under the item “pasta dishes”, of referred to in no. 15) of Table A, Part II, attached to the VAT Decree.
Source: ipsoa.it
