[PIO] Announcement of the Department of Taxation for the imposition of a zero rate of VAT on essential goods until 30 September 2024

The Department of Taxation informs that based on the Decree of the Council of Ministers Decree 231/2024 dated 28/06/2024 imposes a zero rate of VAT on supplies of certain commodities until 30 September 2024, as follows:

[*]Bread: all types of bread, fresh or frozen, with or without yeast (e.g. white, black, wholemeal, multigrain, rustic, rye, cornbread, cornbread, baguette, ciabatta, sliced bread, French bread, pizzas). 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, dry and/or liquid food intended for consumption by children. Not included are snacks (e.g. crisps, nuts, sweets, chocolates, ice cream). [*]Baby nappies. [*]Products for feminine hygiene protection (tampons, sanitary pads and incontinence pads). [*]Adult diapers. [*]Coffee: unroasted, roasted, roasted beans, ground, powdered, instant, flavoured, caffeinated or decaffeinated, in any container (not including prepared drinks or beverages containing coffee as a raw material which are consumed cold or hot). [*]Sugar: crystalline (white, brown, black), fine (icing), coarse, cubed, in sachets. [*]Meat, fresh or chilled or frozen:

(1) Meat of bovine animals (CN codes 0201 and 0202). (2) Meat of swine (CN code 0203). (3) Meat of sheep or goats (CN code 0204). (4) Edible offal of bovine animals, swine, sheep and goats (CN code 0204). (5) Edible meat and offal of poultry of heading 0105 (CN code 0207) (6) Edible rabbit or hare meat and offal of rabbits or hares (CN code ex 0208).

11. Vegetables, fresh or chilled:

(1) Tomatoes (CN code 0702); (2) Onions, shallots, garlic, leeks and similar vegetables (CN code 0703); (3) Cabbages, cauliflowers and broccoli, curled cabbages, turnips, brussels sprouts and similar edible products of the genus Brassica (CN code 0702); (4) Cabbages, cauliflowers and broccoli, curled cabbages, turnips, brussels sprouts and similar edible products of the genus Brassica (CN code 0703); (5) Cabbages, cauliflowers and broccoli, curled cabbages, turnips, brussels sprouts and similar edible products of the genus Brassica (CN code 0703). (4) Lettuce (Lactuca sativa) and chicory (Cichorium spp.) (CN code 0705) (5) Carrots, turnips, salad beetroot, salsify, wormwood, celeriac, radishes and similar edible roots (CN code 0706). (6) Cucumbers and gherkins (CN code 0707). (7) Leguminous vegetables with or without pods such as peas and beans (CN code 0708). (8) Other vegetables such as asparagus, aubergines, celeriac, mushrooms, truffles, peppers, spinach, artichokes, artichokes, olives not prepared, pumpkins, squash, gourds, salad vegetables other than lettuce (e.g.

It is recalled that the zero rate of VAT for the above is already applicable from the following dates:

1. For items 1-7 from 05.05.2023.

1. 1. For items 1-7 from 05.05.2023.
   2. For items 8-9 from 01.11.2023.
   3. For items 10-11 from 01.12.2023.

   (NZ/AF)
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