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



  • VAT
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