DGT Changes VAT Rate for Special Bread Following Supreme Court Ruling

• The DGT has issued new guidance on the VAT rate for bread.
• The guidance follows a recent Supreme Court ruling.
• The DGT previously held that the 4% super-reduced VAT rate only applied to common bread, not special bread.
• The Supreme Court ruled that excluding special bread from the super-reduced rate violated the principle of VAT neutrality.
• The DGT now agrees that special bread, including products like sliced bread and hamburger buns, can be taxed at the 4% super-reduced rate when intended for human consumption.

Source: audiconsultores-etlglobal.com

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.