Italy Tax Agency Clarifies VAT Rate on Supply of Food, Beverages for Immediate Consumption

The Italian Revenue Agency Feb. 22 clarified that the supply of food or beverages for immediate consumption is subject to a 10 percent VAT rate, while the VAT rate for the straightforward sale of the same goods may be reduced depending on the type of food item sold. [Italy, Revenue Agency, 02/22/19]

Reference:
View Principle of Law No. 9. View Index.