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A company selling germinated seeds and sprouts has requested clarification on the applicable tax rate. The DGT has ruled that a 0% rate will apply provided these products can be classified as fruits, vegetables, legumes, tubers, or cereals, under the condition that they are natural products.
This ruling provides tax certainty for businesses selling sprouts and germinated seeds, confirming their eligibility for the 0% VAT rate if they meet the criteria for natural, basic food products.
The tax team reviews your specific situation.
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