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VAT rates for services and products related to the COVID-19 disease

With an announcement from the Tax Department, the zero rate for products and services related to the COVID-19, ceases to apply. Starting from 01/01/2023 the below VAT rates will enter into force:

  • 5% VAT for vaccine deliveries related to the disease;
  • 19% VAT for:
  1. Deliveries of in vitro diagnostic medical technology products
  2. Services related to these products, unless they fall under the excluded transactions (based on the Seventh Appendix of the VAT Legislation)

Source Eurofast

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