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A query was raised regarding the VAT rate applicable to the supply of branches, green leaves, and cut stems. The DGT ruled that these items are subject to the 21% rate as they are not considered living plants, unless the species is capable of continued growth and reproduction.
Question posed: Applicable tax rate for the supply of branches, green leaves, and cut stems
Ornamental greenery (cut branches, leaves, and stems) is taxed at 21% as they are neither flowers nor living plants. However, if the species is capable of continuing its growth and reproduction process, the reduced rate of 10% shall apply. Natural flowers, including dried, freeze-dried, or lacquered ones, are taxed at 10%, but artificial flowers are taxed at 21%.
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