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A company requested clarification on whether materials used to coat the rinds of aged cheeses (waxes, paraffins, polymers, and mineral oils) could qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that these products must be taxed at the general rate of 21%.
Businesses supplying coating materials for the cheese industry must apply the standard VAT rate of 21% rather than the reduced rate.
The tax team reviews your specific situation.
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