The government has not had a hand in this, so VAT for all intents and purposes is still an unfinished business for tax reform. The high costs and resources required to review and fix these taxes have stymied any review efforts, not only by the Meloni administration but also by previous executives. Even so, the DPR did not give up and even with the 2026 APBN Law the DPR actually attacked the Goods and Services Tax. And that is pressure that involves all political forces of the majority and the opposition. And it so happens that in a huge folder containing 5,742 amendments (a near-record number of more than six thousand amendments submitted at the beginning of the legislature) there are various modification requests aimed at changing rates, exemption regimes or subsidy regimes.
From pork to oysters
Food remains the most popular request made by senators this year. Like Raffaella Paita from Italia Viva who requested the implementation of a reduced tariff of 4% for fresh, chilled or frozen pork and delicious food products falling under the CN codes from 0203 to 0210 of the European Union’s combined nomenclature. The interest rate cut of six percentage points cost the state treasury no less than 900 million, according to estimates and was presented with the same correction to the budget.
Even oysters, which were once in the spotlight, are now back in the spotlight of the Senate, not so much in the bouvette, but always in the Budget Committee room when there are attempts to bring them back with a product that can be subject to a 10 percent VAT reduction. Now Forza Italia is trying again with a correction from Claudio Lotito who requests the removal from Table III attached to the “VAT Law” of the exemption of seafood delicacies from the application of the 10 percent VAT reduction.
The Five Star Revolution is about basic needs
From the Five Star Movement with Mario Turco emerged a proposal for a real revolution in basic needs, which currently almost all have an ultra-subsidized rate of 4%. The idea is to completely eliminate VAT on goods such as: pasta, bread and other ordinary bakery products, even those containing ingredients and without added sugar, honey, eggs or cheese; flour, semolina and potato flakes; fresh milk, preserved milk, for food consumption, packaged for retail sale, through a pasteurization process or other treatment required by health law; butter, cheese and dairy products; bird eggs in shell, fresh or preserved; edible fruits, fresh or dried, or temporarily preserved. legumes, dried, shelled, even hulled or split; 7) cereals (excluding hulled, polished, polished and cracked rice); olive oil, vegetable oil intended for human or animal consumption, including crude oil intended directly to be refined for food purposes; edible vegetables and plants, excluding truffles, fresh, chilled or served soaked in salt water, sulfur water or with other ingredients added to ensure temporary preservation, but not specially prepared for immediate consumption. A very long list but presenting costs that are estimated at 1.5 billion and therefore cannot be covered by the current public financial balance.
Other requests include certified organic products, over-the-counter medications, and reconditioned furniture
From the green and left alliance, Tino Magni called for the introduction, on an experimental basis to reduce selling prices, of a 4% VAT rate also for certified organic food and products complying with the provisions of Regulation (EU) 2018/848. But even in this case, the request is an ultra-billion dollar (1.350 billion) request coming from the opposition and thus destined to be filed from the start so as not to complete the 2026 budget bill. Meanwhile five star asks for a 10% tariff on over-the-counter drugs for three years. On the other hand, the majority and again with Lotito originates from the demand for VAT of 10% on the sale of reconditioned furniture and furnishings, resulting from restoration, repair or regeneration processes aimed at reuse, carried out by taxable subjects in carrying out business, art or profession. This operation is estimated by Lazio owners at 40 million euros.
