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Medical equipment for which VAT exemption for supplies is applicable

Government of the Republic of Slovenia prepared Ordinance determining the list of goods to combat the effects of the COVID-19 epidemic which are temporarily free of import duties and exempted of VAT upon import (hereinafter Ordinance), published in the Official gazette of the Republic of Slovenia on May 14, 2020.

The attachment to the Ordinance contains list of medical equipment together with tariff code, to which exemption applies. In accordance with the explanations provided by Financial Administration of the Republic of Slovenia, the supply of goods classified under below-mentioned tariff codes is also considered as VAT exempt. Detailed criteria for VAT exemption are specified in article VAT exemption for supplies of protective and medical equipment.

The list of equipment is listed below:

1. Equipment for mouth and nose protection (tariff code: 4818 90 10, 4818 90 90, 6307 90 10, 6307 90 98, 9020 00 00);

2. Gloves (tariff code: 3926 20 00, 4015 11 00, 4015 19 00, 6116 10 20, 6116 10 80, 6216 00 00);

3. Face protection (tariff code: 3926 90 97);

4. Goggles and eye protection (tariff code: 9004 90 10, 9004 90 90);

5. Protective clothing (tariff code: 3926 20 00, 4015 90 00, 4818 50 00, 6113 00 10, 61 13 00 90, 6114 20 00, 6114 30 00, 6114 90 00, 6210 10 10, 6210 10 92 00, 6210 10 98, 6210 20 00, 6210 30 00, 6210 40 00, 6210 50 00, 6211 32 10, 6211 32 90, 6211 33 10, 6211 33 90, 6211 39 00, 6211 42 10, 6211 42 90, 6211 43 10, 6211 43 90, 6211 49 00);

6. Footwear protection (tariff code: 3926 20 00, 3926 90 97, 4818 90 10, 4818 90 90, 6307 90 98);

7. Hair protection (tariff code: 6505 00 30, 6505 00 90);

8. Operating bedspreads (tariff code: 4818 90 10, 4818 90 90, 5603 11 10, 5603 94 90, 6307 90 92);

9. Medical respirators, ventilators, oxygen therapy devices (tariff code: 9019 20 00), extracorporeal membrane oxygenation (ECMO) devices (tariff code: 9018 90 84);

10. COVID-19 tests, instruments and devices for sample analysis: test kits based on immune reactions (tariff code: 3002 13 00, 3002 14 00, 3002 15 00, 3002 90 90), diagnostic reagents based on polymerase chain reaction (PCR) nucleic acid test (tariff code: 3822 00 00), ‘in vitro’ diagnostic laboratory instruments and apparatus (tariff code: 9027 80 80), sample analysis kits (tariff code: 9018 90 84, 9027 80 80);

11. Aqueous alcoholic solutions and alcohol-based disinfectants (tariff code: 2207 10 00, 2207 20 00, 2208 90 91, 2208 90 99, 3808 94 90);

12. Hydrogen peroxide (3%) and disinfectants based thereon (tariff code i: 2847 00 00, 3808 94 90);

13. RNA extractors (tariff code: 9027 80 80);

14. Propyl and isopropyl alcohol and disinfectants based thereon (tariff code: 2905 12 00, 3808 94 90);

15. Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (tariff code: 2909) and disinfectants based thereon (tariff code: 3808 94);

16. Endoscopic apparatus (tariff code: 9018 90 20);

17. Thermometers (tariff code: 9025 11 20, 9025 11 80, 9025 19 00);

18. Masks to cover the entire face when performing non-invasive ventilation (tariff code: 9019 20 00).

If any further explanations regarding the tax treatment of the supplies or EU acquisitions of the protective and medical equipment are required, advisers from A Tax International are available to assist you. Find us at www.ataxint.com or follow us on Linkedin.