VAT Obligation for Pharmacy Mask Distribution Under Coronavirus Mask Regulation (BFH Ruling)

• Delivery of protective masks by pharmacies to eligible individuals was considered a supply to these individuals.
• The supply was compensated by a flat fee paid to pharmacies.
• The flat fee was considered third-party consideration.
• The case was ruled by the Federal Fiscal Court on February 6, 2025.
• The ruling was published on June 5, 2025.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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