Update: | Compliance Alert – 12% reduced VAT rate for fresh fruits, berries, and vegetables made permanent |
Date: | 2025-01-15 |
Following the amendments to the Value Added Tax Law published on December 19, 2024, the reduced VAT rate of 12% on fresh fruits, berries, and vegetables, listed in the VAT law’s annex has been made permanent.
The reduced 12% VAT rate also applies to fresh fruits, berries, and vegetables that have been washed, peeled, shelled, cut, and packaged. However, it does not apply to processed (e.g. frozen, salted, or dried) fruits, berries, and vegetables.
The law entered into force on January 1, 2025.