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- All supplies of medicines, sanitary materials, medical and protective equipment etc. (see Addendum 2 of the Ordinance for the full list) carried out to associations and foundations and used in the prevention and control of Covid-19 are exempt from VAT with the right of deduction until 1 September 2020.
In order to apply this VAT exemption, the supplier must be in possession of, at the moment of supply at the latest, an affidavit issued by the beneficiary regarding the destination of the goods.
- Deliveries of protective masks and medical ventilators for use in intensive care made to the public institutions responsible for setting up the rescEU reserve (European reserve of medical resources) are exempt from value added tax with the right of deduction.
This exemption also applies to imports and intra-community acquisitions of protective masks and medical ventilators for use in intensive care performed by the public institutions responsible for setting up the rescEU reserve.
These VAT exemptions are valid until 1 October 2020 and are applied on the basis of an affidavit issued by the beneficiary regarding the use of the goods.
Source: Emergency Ordinance no. 70/2020 on the adoption of various measures, effective as of 15 May 2020, in the context of the SARS-CoV-2 pandemic, the extension of certain deadlines, and the amendment and supplementation of Law no. 227/2015 on the Fiscal Code, Law no. 1/2011 on National Education and other normative acts, as published in the Official Gazette, Part I, no. 394, on 14 May 2020 and Emergency Ordinance no. 99/2020 regarding various fiscal measures, the modification of normative acts and the extension of various dates, as published on 25 June 2020.
Last update: 1 July 2020
