Circular 2021/C/33 on the temporarily reduced VAT rate for COVID-19 vaccines and medical devices for in vitro diagnosis of this disease

This circular replaces circular 2021/C/3 regarding the temporary introduction of the 0 % VAT rate on the supply, intra-Community acquisition and import of COVID-19 vaccines and in vitro diagnostic medical devices against this disease , as well as services closely related to such vaccines and devices. This rate reduction has been introduced by the law of 20.12.2020 on temporary support measures as a result of the COVID-19 pandemic (BS of 30.12.2020).

Source fisconetplus