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As per the provisions outlined in GEO 115/2023 (Article LXVIII, points 8 and 9), powdered milk designed for newborns, infants, and young children falls under the VAT rate of 9%. The exception is in effect through 2024 based on this change. Also, in cases where foods with added sugar have a certain amount of sugar content, the same 9% rate is applied, as explained below.
In addition to powdered milk, the list of exceptions currently includes cakes and biscuits, for which VAT is also lowered to 9%.
It is noted how to determine the VAT rate on foods with added sugar:
- If the food contains added sugar and the total sugar content is at least 10 g/100 g, a VAT of 19% is applied (except for powdered milk, cake, and biscuits, which will have a 9% rate no matter the amount of sugar in them);
- If the food does not contain added sugar or contains added sugar but the total sugar content is below 10 g/100 g, a VAT of 9% applies.
At the same time, the provision detailing what added sugar means has also been adjusted to explain what added sugar is since it can vary in type. In that regard, 'added sugar means cane sugar, brown sugar, crystalline sucrose, inverted sugar, dextrose, molasses, honey sugars, molasses, and syrups such as malt syrup, fruit syrup, rice malt syrup, maize syrup, high fructose maize syrup, maple syrup, glucose syrup, glucose-fructose, fructose, sucrose, glucose, lactose, hydrolyzed lactose, galactose, sugars in nectars such as coconut flower nectar, date nectar, agave nectar, sweetness sugars, added as ingredients.'
Compared to the original form of the definition, the references to sugars in unsweetened fruit juices, fruit juice concentrate, and sugars in fruit purees have disappeared from the definition of added sugar. The change is also effective and will be applied to such products in 2024.
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