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A company has requested clarification on whether its collagen proteins for human consumption qualify for the reduced 5% VAT rate as a pasta ingredient. The Directorate-General for Taxes (DGT) has ruled that they do not constitute food pasta, but are subject to the 10% rate as products suitable for human nutrition.
This ruling clarifies the VAT classification for collagen protein products, distinguishing them from pasta ingredients and confirming the 10% rate for nutritional products.
The tax team reviews your specific situation.
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