Approval of application of zero VAT rate on delivery of certain COVID (self) test kits expanded

The emergency measures corona crisis decision has been amended. The change extends the approval to temporarily exempt VAT on the supply of certain self-test kits and the supply and testing of certain COVID-19 test kits.

If the approval is used, the delivery of the COVID-19 in vitro diagnostics and the service of testing with these test kits is taxed with 0% VAT, unless an exemption applies for testing. If the entrepreneur applies the zero rate, he is entitled to a deduction of the input tax attributable to this. It must be COVID-19 test kits that are included in the ‘COVID-19 In Vitro Diagnostic Devices and Test Methods Database’ of the European Commission and be CE marked.

It has also been approved that no VAT is levied on the supply of Antigen self-tests, for which the Minister for Medical Care and Sport has granted an exemption. If the approval is used, the delivery of these self-tests is taxed with 0% VAT and the entrepreneur is entitled to deduct the attributable input tax.

The decision will take effect on April 17, 2021.




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