- Italian Revenue Agency clarified VAT rate for specific products
- Products under customs code 2106 do not qualify for reduced rate
- Only products under customs code 3004 can benefit from reduced rate
- Syrups not meeting food supplement criteria are excluded from reduced rate
- Reduced rate applies only if syrups are classified as food supplements
- Products classified under NC 3004 90 00 eligible for 10% VAT rate as medical devices
- Cough candies classified under NC 1704 90 55 also qualify for 10% rate
Source: eutekne.info
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.