VAT reduction on fruit and vegetables in 2024

The government aims to introduce a VAT reduction on fruit and vegetables in 2024. A feasibility study must be completed by early 2023. At the moment, there is no definition of fruit and vegetables for VAT purposes. Before a zero VAT rate can be introduced for vegetables and fruit, these products must therefore first be defined. The government will collaborate with an external agency to conduct a study to identify the possible definitions and to assess them in terms of legal feasibility, effectiveness, efficiency, practicability and enforceability.

Taxation of sugar

An investigation into the taxation of sugar through the soft drinks tax is also expected to be completed in January 2023. Your House will then be informed as soon as possible of the results and any follow-up steps. A study on a tax on other products containing sugar is being prepared and will start in January 2023. The House of Representatives is expected to be informed of the results and any follow-up in September 2023.

The government wants to decide on the VAT reduction for fruit and vegetables as soon as possible.