Text file: 364.txt
author: Zavod_iskreni_net
downvotes: 2
end consideration date: 2010-02-03
id: '364'
number comments: 16
number views: 8197
proposal type: Competent authority response
response: 'Response from the Ministry of Finance

  With regard to the issue in question, please be informed that on the basis of the
  Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06, 52/07
  and 33/09; ZDDV-1), the Regulation on Amendments and Additions to the Regulation
  on the Implementation of the Value Added Tax Act (Official Gazette of the Republic
  of Slovenia, No. 105/2009; PZDDV), which entered into force on 1 January 2009, was
  amended on 1 January 2009. On 1 January 2010, it was clarified that the reduced
  VAT rate was applied, inter alia, to baby and adult nappies under tariff codes 4818
  40 90 and 5601 10 of the Combined Nomenclature of the Customs Tariff, which, depending
  on the absorbent material of which these sanitary products are made (cellulose fibres,
  synthetic, artificial and other textile fibres), includes baby nappies and incontinence
  nappies. In both cases, these are disposable nappies. The Ministry of Finance, in
  cooperation with the Tax Administration of the Republic of Slovenia and the Customs
  Administration of the Republic of Slovenia, introduced the amendment mainly to ensure
  uniform application of the VAT rules in relation to supplies of the same type of
  products, since previously, in cases of supplies of disposable nappies (as medical
  devices) for the needs of incontinent patients, VAT was already payable at a lower
  VAT rate, on the basis of point 4 of Annex I to the VAT Act-1, which provides for
  a lower rate of VAT for medical devices. No amendment of the VAT Act was necessary
  with regard to the inclusion of nappies, as it also includes hygiene products in
  point 3 of the list of goods and services in Annex I to the VAT Act to which the
  reduced VAT rate applies.     The Ministry of Finance has considered the petition
  and will include reusable woven baby nappies in the third paragraph of Article 49
  of the VAT Act, which defines the list of hygiene articles in point 3 of Annex I
  to the VAT Act. The amendment will be included in the planned amendment of the Regulation
  on the implementation of the Law on Value Added Tax (Official Gazette of the RS,
  No 141/06, 52/07, 120/07 21/08, 123/08 and 105/09), which is under preparation.  '
response date: 2010-03-11
response due date: null
sent date: 2010-01-05
title: Tax cut on all baby nappies
upvotes: 37
url: https://predlagam.vladi.si/predlog/364
