NEW Extension on Legislation of Zero VAT rate

The Tax Department informs that, based on the Decree of the Council of Ministers dated 28/06/2024, a zero rate of VAT will be imposed on deliveries of meat and vegetables, until 30^th of September 2024.

The Basic goods are classified in the tariff class codes as follows:

1. Bread: all types of bread fresh or frozen with or without sourdough (e.g. white, black, wholewheat, multigrain, rustic, rye, cornbread, baguette, ciabatta, sliced bread, bread rolls, pitta bread). Excluded are bakery products, such as rusks, dried bread and any bread with added ingredients such as raisins, nuts, flavourings.
2. Milk: fresh milk (e.g. cow’s, goat’s, sheep’s), sweetened, condensed, long-life, flavoured milk (e.g. chocolate, banana), plant – based (e.g. almond, soy, rice).
3. Eggs
4. Baby food: in powder, dry or even liquid form intended for consumption by children.

Snacks are not included (e.g. chips, dry nuts, candies, chocolates, ice creams).

5. Baby diapers
6. Products for feminine hygiene protection (tampons, sanitary towels, and incontinence pads)
7. Adult diapers
8. Coffee: roasted, unroasted, granules, ground, instant, flavoured, caffeinated, decaffeinated, in any type of packaging. Excluded ready-to-drink drinks with coffee for hot or cold consumption.
9. Sugar: crystal (white, light brown, dark brown, powdered, cubes, sachets).

1. Meat fresh or frozen.
2. Bovine meat (Class codes CN 0201 and CN 0202)
3. Pork meat (Class code CN 0203)
4. Meat of sheep or goats (Class code CN 0204)
5. Edible offal of cattle, pigs, sheep, goats (Class code CN ex 0206)
6. Meat and offal of poultry of class 0105 edible (class code CO 0207)
7. Meat of rabbit or hare meat and edible offal of rabbit or hare offal (class CN ex 0208)

1. Fresh or chilled vegetables
2. Tomatoes (Class code 0702)
3. Onions, shallots, garlic, leeks and other similar vegetables (Class code CN 0703)
4. Cabbage, cauliflower and broccoli, collards, turnips, brussels sprouts and similar edible products of the genus Brassica (Class code CN 0704)
5. Lettuce (Lactuca sativa) and radishes (Cichorium spp.) (Class code CN 0705)
6. Carrots, turnips, radishes for salad, scallions, celery, radishes and similar edible roots (Class code CN 0706)
7. Cucumbers and gherkins (Class code CN 0707)
8. Legumes with or without pods such as peas and beans (Class code CO 0708)
9. Other vegetables such as asparagus, eggplants, celery, mushrooms, truffles, peppers, spinach, artichokes, unprepared olives, pumpkins, squashes, salads other than lettuce (e.g. coriander, parsley, scallion), capers, fennel (Class code CO 0709).