Anti-crisis shield 2.0: Reduced VAT rate (0%) for laptop/tablet donations

Source Deloitte

Unofficial translation in English

Reduced VAT rate for laptop / tablet donations

• The reduced 0% VAT rate applies to free delivery of laptops and tablets up to June 30, 2020 to:

1. educational establishments,

2. humanitarian, charitable or educational organizations and the operator of the National Education Network for further free transfer to educational institutions,

3. authorities running educational establishments for the purpose of further free transfer to conducted educational establishments.

• To apply a 0% VAT rate, among others, written equipment donation agreement.

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