The Council of Ministers on 2 May 2023 has approved a Decree amending the VAT Act. Legislation to impose a zero rate of VAT on supplies of certain basic items as follows:
- Bread: all types of bread, fresh or frozen, with or without leaven (e.g.(e.g. white, black, wholemeal, multigrain, rustic, rye, cornbread, baguette, ciabatta, feta, French bread, pizza). Excludes bakery products, dried bread and any bread with added ingredients such as raisins, nuts, flavourings.
- Milk: fresh milk (e.g. cow's, goat's, sheep's), sweetened, condensed, long-life, flavoured milk (e.g. chocolate, banana), vegetable milk (e.g. almond, soya, rice).
- Eggs
- Baby food: powdered, dried and/or liquid food intended for consumption by children. Not included are snacks (e.g. crisps, nuts, sweets, chocolates, ice cream).
- Children's nappies
- Products for feminine hygiene protection (tampons, sanitary towels and incontinence pads)
- Adult nappies
It should be clarified that under the VAT Act, the following products are not included in the scope of this Directive. Legislation, businesses are obliged to carry out stock counts of the goods in question.
These measures are temporary in nature and will apply from the date of publication of the Decree in the Official Gazette until 31 October 2023.
(AF)
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