Source BMF
Blümel: Mask requirement – no sales tax on protective masksFinance Minister Blümelexemptsbreathing masks from tax – 0% sales tax from April 13, 2020
Especially with a gradual reliving of the economy, it stays that way: look at you, look at me. Mouth-nose protection masks can prevent foreign body fluids from getting directly onto the wearer’s mouth-nose region. Wearing the mouth-nose protective masks is therefore essential, especially when protecting high-risk groups, and now enables the Austrian economy to start up slowly. With the opening of small businesses, the protective mask requirement is also expanded. Therefore, sufficient protective masks must now be available cheaply, because in addition to wearing them in shops, there is now also such a duty in public transport, such as the subway.
“Now it’s about holding out and continuing to protect our fellow human beings. Respiratory masks are a key health precaution to avoid infection by droplet infection. That is why we have reduced the tax rate for delivery and acquisition to 0% and thus keep the financial burden of the mask requirement for the citizens as low as possible. Because times of crisis cannot be times of bureaucracy, ”said Finance Minister Blümel.
The Federal Ministry of Finance has reduced the tax rate for respiratory masks from 20% to 0% for deliveries and intra-Community purchases. This applies to deliveries and intra-Community acquisitions made after April 13, 2020 and before August 1, 2020. The legal basis will provide for a corresponding retrospective entry into force. The corresponding sales tax rate must already be stored and offset in the cash register system so that there is no subsequent correction of invoices and claims for sales tax amounts.
