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A food supplement company (probiotics, vitamins, and minerals) sought clarification on whether its plastic packaging was exempt from this tax. The Directorate-General for Taxes (DGT) ruled that it is not, as its products do not qualify as medicines or foods for special medical purposes.
Companies producing or importing food supplements must account for the non-reusable plastic packaging tax, as these products do not meet the specific criteria for tax exemptions reserved for medicinal or special medical products.
The tax team reviews your specific situation.
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