Flowers – those intended for consumption – may be subject to 4 per cent VAT (though for now there are only two)
Coldiretti: the recognition of two species by the tax authorities paves the way for other types as well
‘A historic achievement for the edible flower sector, which has long been awaiting recognition of its use as food, including for tax purposes.’ This is Coldiretti’s comment on the outcome of the technical discussions with the Revenue Agency, in which it was recognised that VAT at 4 per cent (i.e. the same rate as for essential foodstuffs, ed.) to sales of Begonia semperflorens and Tropaeolum nasturtium intended for human consumption.
The significance of this clarification extends beyond the two species in question: “The principle of preferential taxation for these flowers as foodstuffs has been recognised,” explains Coldiretti. A development “which lays the foundations for speeding up the recognition process for other edible species, meeting a need across the entire sector and supporting agricultural businesses that are diversifying their production”.
The application of the reduced rate remains subject to the product’s actual use as food; it must be grown and processed for human consumption, marketed within the food supply chain, and packaged and labelled as food rather than as an ornamental flower.
