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A prepared meals company has enquired whether its lasagne with meat, boletus, and spinach filling can qualify for the 5% VAT rate. The DGT has ruled that this reduced rate shall apply provided that the pasta used meets the definition of simple or composite pasta food according to technical-sanitary regulations.
Companies producing prepared meals must ensure their pasta components comply with specific technical-sanitary definitions to benefit from the reduced VAT rate.
The tax team reviews your specific situation.
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