Tax provisions in third package of stimulus measures (COVID-19)

• No payment of value added tax (VAT) advances in December 2020
• An extension of the VAT exemption for donations of computers to schools from 30 June until 31 December 2020
• Confirmation of the Royal Decree introducing the temporary reduced VAT rate of 6% for restaurant and catering services (excluding alcoholic drinks)

Source: KPMG

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