New regulations for 2020
Skip information indexCouncil Directive (EU) 2020/2020 of 7 December 2020 with temporary measures in relation to VAT applicable to COVID-19 vaccines and COVID-19 in vitro diagnostic medical devices
On December the Council Directive (## EU) 2020/2020 of December 7, 2020 amending the Directive 2006/112/EC on temporary measures in relation to value added tax applicable to COVID-19 vaccines and medical devices for in vitro diagnosis of this disease in response to the COVID-19 pandemic 19.
The new measures, which will enter into force on 12 December 20202 and apply until 31 December 2022, will allow Member States to temporarily adopt the following measures in response to the COVID-19 pandemic:
a) Apply a reduced rate to supplies of medical devices for in vitro diagnostics of COVID-19 and to the provision of services directly related to such devices.
b) Grant an exemption with the right to deduct the VAT paid in the previous phase with respect to the deliveries of medical products for in vitro diagnosis of COVID-19 and the provision of services directly related to these products.
Medical devices for in vitro diagnosis of COVID-19 are required to meet the requirements established in Directive 98/79/EC of the European Parliament and of the Council or in Regulation (EU) 2017/746 of the European Parliament and of the Council .
Only COVID-19 vaccines authorised by the Commission or by Member States may benefit from the exemption provided for in the first subparagraph.