Fertilizers of foreign origin – VAT rate 4 percent – ​​no. 19) Table A Part II VAT Decree

• Association ALFA operates in the field of plant protection
• They promote and disseminate initiatives related to fertilizers
• Free circulation of fertilizers is guaranteed by the principle of mutual recognition
• Operators must obtain authorization before marketing fertilizers from another EU country
• Italian competent authority (MASAF) evaluates and authorizes the marketing of fertilizers
• Association seeks clarification on the correct VAT rate for foreign fertilizers marketed in Italy
• Interpretative solution proposed by the Association is not provided in the text.

Source: agenziaentrate.gov.it

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.

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