- Multiple documents have been made public regarding the VAT rate on nitrous oxide capsules for whipped cream dispensers.
- A knowledge group position has been published stating that nitrous oxide capsules cannot be classified as a food product and are subject to the standard VAT rate.
- The knowledge group’s analysis shows that nitrous oxide serves two functions: propelling the cream out of the dispenser and inflating the cream. It is not consumed and therefore does not qualify for the reduced VAT rate.
- A letter from the Tax Office Almelo to the Tax Office Leeuwarden discusses this issue in a specific case and mentions that Belgium applies the reduced rate to nitrous oxide capsules and that it has been assigned an E-number by the EU.
- Two provisions from reports by the VAT knowledge group are included, stating that nitrous oxide capsules cannot be classified as a medicinal product.
- The source of this information is the Ministry of Finance.
Source: taxlive.nl
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.
