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. 99/2020 regarding various fiscal measures, the modification of normative acts and the extension of various dates, as published on 25 June 2020
