EU Member States can introduce a temporary VAT exemption for the sale of corona vaccines and test kits to hospitals, doctors and individuals, and for closely related services.
The measures decided today only concern COVID-19 vaccines authorised by the Commission or by the member states and COVID-19 test kits that comply with the applicable EU legislation.
They will apply until 31 December 2022.
Member states may also apply a reduced VAT rate to testing kits and closely related services, if they choose to do so. This possibility is already available for vaccines.
Sources:
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