Published on December 11, 2020 in the Official Journal of the European Union Directive (EU) 2020/2020 of the Council, of December 7, 2020, which modifies Directive 2006/112 / EC in relation to temporary measures in relation to the value added tax applicable to vaccines against COVID-19 and medical devices for in vitro diagnosis of this disease in response to the COVID-19 pandemic.
A new article 129.bis in Directive 2006/112 / EC is added by virtue of which Member States may adopt one of the following measures:
- Apply a reduced rate to deliveries of medical devices for in vitro diagnosis of COVID-19 and to the provision of services directly related to such products.
- Grant an exemption with the right to deduct the VAT paid in the previous phase with respect to the deliveries of vaccines and medical devices for in vitro diagnosis of COVID-19 and to the provision of services directly related to such vaccines and products.
Only vaccines and in vitro diagnostic medical devices for COVID-19 authorized by the Commission or by the Member States will be able to benefit from these measures. Also, in vitro diagnostic medical devices must comply with the applicable 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.
The Directive enters into force on December 12, 2020 and the abovementioned article 129.bis will be applicable until December 31, 2022.