VAT remission for the supplies of respirators (No. 992)
Together with the recommendation to use respiratory protective equipment with higher filtration efficiency, it was decided to waive VAT on the supplies of these products. These are mainly filter half-face masks and respirators of class FFP2 and higher (e.g. KN95, N95 …). VAT remission does not apply to medical face masks, masks for the public or various textile and paper masks.
The waiver affects taxable transactions carried out in the period from 3 February 2021 to 3 April 2021. The VAT remission applies to the supplies of goods and, conversely, does not apply to the acquisition of goods from other member countries or imports from third countries. VAT is waived from the tax base, which also includes incidental expenses associated with the supply of goods.
Details on the VAT remission for the supplies of respirators are given in the Financial Bulletin No. 8 /2021 .