- 5 percent VAT applies to clothing with health purposes unless proven otherwise
- The reduced VAT rate continues even after the COVID-19 emergency period
- Applies to clothing identified as personal protective equipment or medical devices
- Must fall under TARIC codes specified by the Customs Agency
- Reduced VAT applies at all stages from production to retail
- Clarification provided by the Revenue Agency in response to a query from a wholesale company
- The benefit was introduced by Article 124 of DL 34/2020
Source: eutekne.info
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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