Do sweet potatoes have zero VAT? How about baby milk or Algarve tuna? Clarifications from the tax authorities

ABOUT Cherry tomatoes, “regardless of its size or type”, is subject to the VAT exemption approved by the Government for a basket of essential goods. And the same goes for crooked peas Or shallot, since “the exemption applies to all types of onions or peas, whether fresh or chilled, dried, dehydrated or frozen, even if they have been pre-cooked.” already frozen potatoes“even if it was pre-cooked, the exemption does not apply” and the same thing happens with potatoes dry or dehydrated. For sweet potatoprovided that “it is presented in its natural state, fresh or chilled, peeled whole or cut”, it is entitled to zero VAT.

The clarifications are provided by the Ministry of Finance, which, after the entry into force of the measure on the 18th, published on the website of the Financial Portal an indication of the tax regime that will apply to several products in doubt. .

And if cow’s milk enjoys a privilege, baby milk, since they do not fit “any of the types of cow’s milk listed in the Law”, which created a zero rate, do not count. How cheeses with fruitstype Danoninho“, which, according to the tax authorities, “are not included in the definition of cheese.” cream cheesewhich is “a product obtained by melting the curd mass, boiled or uncooked, drained and washed, obtained by acidic and / or enzymatic coagulation of milk, optionally with the addition of milk cream and / or butter, and / or dehydrated milk fat or butter butter, to which condiments, spices and/or other food substances may be added, is subject to an exemption.”

V oilswhatever added garlic or aromatic herbs must be sold without VAT, but oil peanut retains tax at the regular rate as it is not of dairy origin.

Embarrassed? In this analysis, the devil really is in the details. So much so that canned tuna “in tomato sauce, marinated, algarvia, spicy, stewed, etc.” keeps the VAT at 23% as “the exemption only applies to canned tuna (in water, olive oil or oil)”. In fact, tuna is the only canned fish.

It is also known that the sale animals to slaughter is not included in the exception, since we are talking about live animals. already carcasses, the benefit of the release. Also because “the exemption only applies to meat (or edible offal) of pork, chicken, turkey, or beef.” Here with one more clarification:chicken or capon meat“is also covered.

As for meat semi-finished products, the type breaded or nuggetsfrozen or not are subject to the standard rate. But keep in mind that meat dishes such as kebabs, meatloaf or hamburgers may be beneficial. How? Provided that only “fresh meat (not subjected to any preservation process other than refrigeration, freezing or deep freezing) of animals listed in the law” is used in its preparation. And, mind you, they cannot have “the addition of any other products or ingredients.”

The last two notes for basmati and jasmine ricewhich, having a natural taste, benefit from a reduced rate; and for toast or toasted bread which, if they meet the requirements already imposed by the tax authorities for the application of the reduced rate, can now also be included in the essential goods basket at the zero rate.

Finance also clarifies that eligible products provided to customers for home delivery are still sold with zero VAT because “the way they are delivered to the recipient does not change” the legal framework.