Compound feed, apart from dog food – cat food, wild flowers and sunflower seeds are included in the low VAT, according to regulations included in the new tax bill submitted to the parliament, entitled “Adaptation of the Greek Legislation to the provisions of the Directive (EU) 2016/881 and other provisions”.
Specifically, the regulations in question are included in article 10, the explanatory statement of which states the following:
“With the proposed regulation of paragraph 1 , in order to strengthen the branch of flower pickers, as well as for their equal tax treatment with potted plants subject to the reduced VAT rate, the reclassification of flower pickers from the normal to the reduced VAT rate is foreseen. With the proposed regulation of paragraph 2, the incidental exemption from the reduced VAT rate of the D.K. EX 1206, which includes sunflower seeds (heliotrope).
Sunflower seeds are an important input (agricultural input) and are used by growers to produce sunflower seeds that are consumed either fresh or after from industrial processing for the production of sunflower oil for human consumption or for use as biofuel.
Also, with the proposed regulation of paragraph 3, the incidental exemption from the reduced VAT rate of food prepared for animals that came under tariff class 2309, other of those intended for companion animals (dogs, cats). In particular, food for dogs or cats, packed for retail sale, is clearly named in the subdivisions of tariff heading 2309 and falls, in particular, under tariff subheading 2309.10.
On the contrary, the other food preparations for animals of D. K. 2309 are not clearly separated, and fall under the “Other” category of subheading 2309.90. In particular, this subheading, excluding food for dogs and cats of subheading 2309.10, includes, according to Note 1 of Chapter 23 of the Common Customs Tariff, “products of a kind used for animal nutrition, not specified or included elsewhere and are obtained from the processing of plant or animal materials which, as a result, have lost the essential characteristics of the original material, other than plant waste, residues and plant by-products resulting from this processing”.
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