Reduced VAT rate on specialized milk formula and baby food till end of 2022 (EN)
Introduction of reduced VAT rate on specialized milk
formula and baby food until the end of 2022
The scope of the reduced VAT rate which currently applies to certain baby foodstuffs was further extended pursuant to an amendment to the VAT Act published in State Gazette No. 14/18.02.2022.
Supplies subject to the reduced 9% VAT rate
The reduced VAT rate of 9% shall apply to specialized milk formulas (with partially hydrolyzed protein and those for children with allergies) and diet foods for special medical purposes intended for infants falling within CN codes 2106 90 92 and 2106 90 98 pursuant to the EU Combined Nomenclature.
Entry into force and period of application of the reduced VAT rate
The reduced 9% VAT rate on specialized baby food applies as of 18 February 2022 and shall be in force until 31 December 2022.
This Tax Alert has been prepared by DELCHEV & PARTNERS for information purposes only and does not constitute legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Readers should not act upon this without seeking professional counsel.
