The Tax Department informs that, based on the Decree of the Council of Ministers dated 21/11/2025 (P.D.P.337/2025), the imposition of the zero rate of Value Added Tax (VAT) on supplies of certain basic items from January 1, 2026 to December 31, 2026 continues, as follows:
1. Baby Milk (in liquid form and powder)
2.Baby diapers and adult diapers
3.Products for feminine hygienic protection (tampons, sanitary napkins and incontinence pads)
4.Vegetables fresh or chilled
(1) Potatoes (CN code ex 0701)
(2) Tomatoes (CN heading code 0702)
(3) Onions, shallots, garlic, leeks and other similar vegetables (CN heading code 0703)
(4) Rapeseed, cauliflower and broccoli, curly rapeseed, kohlrabi, (CN heading code ex 0704)
(5) Lettuce (Lactuca sativa) and radishes (Cichorium spp.) (CN heading code 0705)
(6) Carrots, turnips, lettuce, shallots, celery, radishes and similar edible roots (CN heading code 0706)
(7) Cucumbers and gherkins (CN heading code 0707)
(8) Pod-shaped vegetables with or without pods, such as peas and beans (CN heading code 0708)
(9) Aubergines, celery, mushrooms, peppers, spinach, artichokes, olives, unprepared olives, pumpkins, zucchini, salads, other than lettuce (coriander, parsley, purslane, arugula, cabbage), capers, fennel (CN code ex 0709)
5.Fresh
fruit(1) Bananas (CN code ex 0803)
(2) Figs, avocados (CN code ex 0804)
(3) Citrus fruits (ex CN code 0805)
(oranges, mandarins, clementines, grapefruits, lemons and lemons)(
4) Grapes (CN code ex 0806)
(5) Melons and watermelons (CN code ex 0807)
(6) Apples and pears (ex CN code 0808)
(7) Apricots, peaches, cherries, nectarines and plums (CN code ex 0809)
(8) Strawberries and kiwis (CN code ex 0810)
