- Taxpayers are exempt from payment of VAT when donating goods and services needed to mitigate effects of the COVID-19 epidemic. The exemption relates to donations made between 1 March and 20 June 2020.
- As an exception to the rule that import VAT has to be actually paid, postponed accounting of import VAT applies until 20 June 2020 on all imports of goods. This means that import VAT will be considered paid when the taxpayer declares it in the VAT return. Imports of goods required to mitigate effects of the COVID-19 epidemic is exempt from customs duty and VAT.
Source CMS law
