Effective from today until December 31, 2025, the zero VAT rate is set for basic items such as baby milk, baby diapers and adult diapers, feminine hygiene products, and specific vegetables and fruits.
As stated in an announcement by the Taxation Department, a zero VAT rate will be imposed on categories of basic items provided for by the Decree of the Council of Ministers (KDP 349/2024).
In particular, it is explained that the items in question include baby milk (in liquid and powder form), children's diapers and adult diapers and products for feminine hygiene protection (tampons, sanitary pads and incontinence pads).
It is added that the category fresh or chilled vegetables includes potatoes (class code ex CN 0701), tomatoes (class code CN 0702), onions, shallots, garlic, leeks and other similar vegetables (class code CN 0703 ), cabbages, cauliflowers and broccoli, curly cabbages, turnips, (heading code ex CN 0704), lettuce (Lactuca sativa) and radishes (Cichorium spp.) (heading CN 0705), turnips, turnips, radishes for salad, Swiss chard, turnips, radishes and similar edible roots (CN code 0706), cucumbers and gherkins (CN code 0707), leguminous vegetables with or without pods such as peas and beans (CN code 0708), aubergines , celery, mushrooms, peppers, spinach, artichokes, unprepared olives, pumpkins, courgettes, salad other than lettuce (coriander, parsley, slider), capers, fennel (class code ex CO 0709).
It is also mentioned that in the fresh fruit category, bananas (class code ex CO 0803), figs (class code ex CO 0804), citrus fruits (class code ex CO 0805) (oranges, tangerines, clementines, frappes, grapefruits) are included -fruit, lemons and lemons), grapes (class code ex CO 0806), melons and watermelons (class code ex CO 0807), apples and pears (class code ex CO 0808), apricots, peaches, cherries, nectarines and plums (class code ex CN 0809) and strawberries and kiwis (class code ex CN 0810).
