Please note that acquisitions from other Member States and domestic supplies of medical and protective equipment are not exempt from VAT from 1 May 2021 onwards. Imports of medical devices and protective equipment from third countries are exempt from customs duties and VAT until 31 December 2021.
Acquisitions and supplies of protective and medical equipment made on the territory of Slovenia were exempted from VAT in accordance with Article 66 of the ZIUOPDVE in the period from 1 November 2020 to 30 April 2021 inclusive. As this measure was not extended, from 1 incl. 2021 are no longer exempt from VAT. More on this measure is explained in Chapter III. Frequently asked questions and answers regarding measures under PKP6 in the field of taxation .