India Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5% 24 January 2023
Saudi Arabia Saudi Arabia ‘virtually only country’ to successfully raise VAT in pandemic: Minister 20 January 2023
Cyprus Cyprus Tax Agency Announces Application of Zero-Rated VAT on Medical Supplies Due to Coronavirus 20 January 2023
Spain Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods 07 January 2023
Bulgaria Bulgaria Extends Temporary Reduced VAT Rate Due to COVID-19 to 31 December 2023 05 January 2023
France Extension of the 5.5% VAT rate for goods aimed at limiting the spread of COVID-19 04 January 2023
Sweden The stance “Reporting of value added tax during the corona crisis” shall no longer be applied 30 December 2022
Indonesia Tax Agency Announces Normalization of VAT Refunds for Nonresident Tourists Due to Coronavirus Decreasing 29 December 2022
Germany Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services 22 December 2022
Germany Germany MOF Further Extends for VAT on Travel Services in Non-EU Countries Due to Coronavirus 18 December 2022
Belgium Circular 2022/C/90: extension temporarily reduced VAT rate for mouth masks and hydroalcoholic gels 03 November 2022