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A company sought clarification on whether the sale of dried inflorescences for ornamental use was subject to the reduced VAT rate. The DGT has determined that natural dried flowers, even those subjected to freeze-drying or lacquering processes, remain subject to the 10% rate.
This ruling provides legal certainty for businesses selling preserved ornamental flowers, confirming they qualify for the reduced VAT rate rather than the standard rate.
The tax team reviews your specific situation.
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