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
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