Italy Tax Agency Clarifies Applicable VAT Rate for Food Supplements, Cocoa-Based Preparations

The Italian Revenue Agency March 3 issued Letter No. 64/2026, clarifying the applicable VAT rate for food supplements and cocoa-based preparations. The taxpayer, an innovative company producing high-tech medical and nutritional products, manufactured various food supplements and cocoa-based preparations according to compositions and classifications provided by the Customs and Monopolies Agency (ADM). The taxpayer sought clarification on whether 21 products, ranging from powdered supplements, capsules, gummies, and energy bars to cocoa-containing drink mixes, qualified for the reduced 10 percent VAT rate. Upon review, the Tax Agency clarified that: 1) it accepted the ADM’s classifications; 2) products classified by the ADM, ...