A temporary measure to impose a zero VAT rate on supplies of several basic items will be in effect from 5th of May 2023 to 31st October 2023.
The zero VAT rate will apply to the following items:
- Bread: all types of fresh or frozen bread, with or without sourdough (e.g., white, black, whole grain, multigrain, rustic, rye, corn cut, baguette, ciabatta, sliced bread, loaves, pies). Pastries, rusks and any bread with added ingredients such as raisins, nuts, herbs are not included.
- Milk: fresh milk (e.g., cow, goat, sheep), sweetened, concentrated, long-lasting, flavoured milk (e.g., chocolate, banana), vegetable milk (e.g., almond, soy, rice).
- Eggs
- Baby food: powdered, dry and/or wet form, intended for consumption by children. Snacks, for example, chips, nuts, sweets, chocolates, ice cream, are not included.
- Baby diapers
- Products for feminine hygienic protection (tampons, sanitary towels and incontinence pads).
- Adult diapers
All businesses affected by the above change should perform a stock count before the new provisions come into effect.
