The Department of Taxation informs that the Council of Ministers, at its session on September 13, 2023, approved the issuance of a Decree to amend the VAT Act.
Legislation, so that a zero VAT rate is imposed. on deliveries of certain essential items from 1 November 2023 to 30 April 2024.
Below is the relevant list
- Bread: all types of bread fresh or frozen with or without leaven (eg white, black, wholemeal, multigrain, country, rye, cornbread, baguette, ciapatta, sliced bread, loaves, pies). Pastries, dried goods and any bread with additional ingredients such as e.g. raisins, nuts, aromatics.
- Milk: fresh milk (e.g. cow's, goat's, sheep's), sweetened, condensed, long-life, flavored milk (e.g. chocolate, banana), plant milk (e.g. almond, soy, rice).
- Eggs
- Baby food: in powder, dry or even liquid form, intended for consumption by children. Snacks (eg chips, nuts, candies, chocolates, ice creams) are not included.
- Baby diapers
- Products for feminine hygiene protection (tampons, sanitary pads and incontinence pads).
- Adult diapers
- Coffee: unroasted, roasted beans, ground, powdered, instant, flavored, caffeinated or decaffeinated in any package. (Does not include ready-made drinks or beverages that have coffee as a raw material, consumed cold or hot).
- Sugar: crystalline (white, brown, black), fine (dust), coarse, cubed, in sachets.
It is reminded that for items 1-7 above a zero VAT rate is already imposed. from 5/5/2023.