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.
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.
