On Monday, 7th December 2020, the Council accepted the changes of the Directive on the common system of value added tax, on the basis of the proposal of the European Commission from 28th October 2020. This enables the member countries to temporary exclude the payment of VAT for COVID- 19 vaccines and test kits as well as for the services, connected with them. The possibility of using a lower VAT tariff has been already valid for vaccines, now it will expand to test kits and connected services.
The exemption is valid only for the vaccines and test kits, which are approved from the side of the EU or the member countries and are conforming to the EU standards. The regulation will be probably valid till the end of 2022, if it is not cancelled by a new proposal of the EU Commission referring to the Directive of VAT system.
