Conditions of application for the reduced VAT rate of 6% for confectionery items called ‘surprise bags’. This circular replaces decision ET49.210/4, of 23.07.2012.
Through various decisions, the last of which is VAT No. ET49.210/4 of 23.07.2012 , the administration has allowed, given the low value of theconfectionery items ,called surprise bags (consisting entirely of a bag filled with a small amount of candy and a small toy), no splitting of the sales price of these articles had to be made for VAT to be levied and that the rate of 6% could therefore be applied uniformly , as long as the consumer price does not exceed a certain amount (since 01.10.2012, 1.25 euros, including VAT).
In the same way, the VAT rate of 6% can be uniformly applied to all confectionery articles whose consumer price does not exceed that amount and which are offered as a snack together with a gift that has nothing to do with the confectionery but is packed in the same bag (points , pictures, colored pictures, medals, key chains, dolls…), or together with an article that serves as a content or as a support for the snack (pipe with the head filled with sweets, baby bottle with balls of sweets, lollipop with the stick replaced by a figurine, pacifier partly made of confectionery, ball containing confectionery…).
In order to take into account the evolution of the consumer price index, this amount will be increased to 1.65 euros from 01.01.2023.
The VAT decision no. ET49.210/4 of 23.07.2012 will be lifted from the same date.
Source Fisconet
