COVID-19: VAT exemption for the supply of respiratory face masks & no VAT rate increase in 2021 [DRAFT]

• A new VAT exemption for the supply of respiratory face masks; and
• That there will be no increase to the VAT rates for 2021 (an increase of the standard VAT rate from 22% to 25% and an increase of the reduced 10% VAT rate to 12% had been planned for 2021).

Source Deloitte