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An olive cooperative has enquired whether the sale of olives by farmers can qualify for the 0% VAT rate. The Directorate-General for Taxes (DGT) has ruled that it can, provided the olives are classified as natural products under the Food Code.
This ruling provides tax certainty for olive farmers, confirming that their direct sales of unprocessed olives are exempt from VAT, provided they meet specific regulatory definitions.
The tax team reviews your specific situation.
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