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The taxpayer inquired about the VAT rate applicable to Enervit isotonic drink sachets. The DGT ruled that if the product is a soft drink or juice containing sugars or sweeteners, it must be taxed at the standard rate of 21%.
This ruling clarifies the VAT treatment for functional beverages, ensuring that products with added sweeteners or sugars are subject to the standard rate rather than a reduced rate.
The tax team reviews your specific situation.
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