The cleaning and sanitation services of the vaccine hubs are subject to the VAT exemption regime provided for the sale of vaccines against COVID-19, without prejudice to the right to deduct the tax.
The Inland Revenue clarified that the cleaning and sanitation services of the areas set up for the vaccination campaign are also attributable to the services” strictly connected ” to the COVID-19 vaccines (“Vaccination Hubs’). They therefore benefit from the VAT exemption, without prejudice to the right to deduct input VAT.
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