The Tax Department informs that, based on the Decree of the Council of Ministers dated 21/11/2025 (P.D.P.337/2025), a zero rate of Value Added Tax (VAT) will be imposed on the supply of specific basic items from January 1, 2026 to December 31, 2026.
The items covered by this measure include:
- Baby milk (liquid and powder)
- Baby diapers and adult diapers
- Feminine hygienic products (tampons, sanitary napkins, incontinence pads)
Vegetables (fresh or chilled), including:
- Potatoes (CN code ex 0701)
- Tomatoes (CN heading code 0702)
- Onions, shallots, garlic, leeks (CN heading code 0703)
- Rapeseed, cauliflower, broccoli, curly rapeseed, kohlrabi (CN heading code ex 0704)
- Lettuce and radishes (CN heading code 0705)
- Carrots, turnips, lettuce, shallots, celery, radishes, similar roots (CN heading code 0706)
- Cucumbers and gherkins (CN heading code 0707)
- Pod-shaped vegetables like peas and beans (CN heading code 0708)
- Aubergines, celery, mushrooms, peppers, spinach, artichokes, olives, pumpkins, zucchini, salads (excluding lettuce), capers, fennel (CN code ex 0709)
Fruits, including:
- Bananas (CN code ex 0803)
- Figs, avocados (CN code ex 0804)
- Citrus fruits such as oranges, mandarins, clementines, grapefruits, lemons (CN code ex 0805)
- Grapes (CN code ex 0806)
- Melons and watermelons (CN code ex 0807)
- Apples and pears (CN code ex 0808)
- Apricots, peaches, cherries, nectarines, plums (CN code ex 0809)
- Strawberries and kiwis (CN code ex 0810)
For more details, visit the official source at the provided URL.
