A proposal to amend the VAT Directive (Directive 2006/112/EC) to temporarily exempt the supply of coronavirus vaccines and in vitro diagnostic medical devices (testing kits) as well as services closely linked to such vaccines and such devices from VAT has been put forward by the European Commission and published by the Council of the EU. The proposal would also enable member states, as is already the case for vaccines, to apply a reduced VAT rate to coronavirus in vitro diagnostic medical devices and closely linked services. The measures included in the proposal are intended to remain in place until 31 December 2022 but could be extended further.
A proposal to amend the VAT Directive (Directive 2006/112/EC) to temporarily exempt the supply of coronavirus vaccines and in vitro diagnostic medical devices (testing kits) as well as services closely linked to such vaccines and such devices from VAT has been put forward by the European Commission and published by the Council of the EU. The proposal would also enable member states, as is already the case for vaccines, to apply a reduced VAT rate to coronavirus in vitro diagnostic medical devices and closely linked services. The measures included in the proposal are intended to remain in place until 31 December 2022 but could be extended further.
