A regulation was published in the Journal of Laws on Wednesday which introduces a zero VAT rate, including for biocidal and disinfecting products, masks, shoe covers, caps and gloves. The reduced rate will apply to donations to the Material Reserves Agency and the Central Sanitary and Anti-Epidemic Reserve Base.
The zero VAT rate is to apply to donations made up to August 31, 2020.
Unofficial translation in English
Source gov.pl
0% VAT rate for business donations
- Products manufactured or purchased by companies that are handed over to fight coronavirus are subject to a 0% VAT rate.
- This applies to, among others medical devices and medicinal products such as disinfectants, masks and protective suits.
“The Ministry of Finance is adding another brick to fighting the coronavirus epidemic. Entrepreneurs who donate goods bought or produced that contribute to saving human lives can count on the help of the Ministry of Finance. Such donations are subject to a “zero” VAT rate, “says Minister Tadeusz Kościński, who signed the relevant regulation.
The regulation has retroactive effect. The 0% rate applies from February 1 to August 31, 2020.
Goods subject to a “zero” VAT rate
These include:
- Medical devices within the meaning of the Act of 20 May 2020 on medical devices.
- Laboratory glass and laboratory apparatus.
- Medicinal products and active substances within the meaning of the Pharmaceutical Law of September 6, 2001.
- Biocidal products – only disinfectants.
- Specialized diagnostic tests.
- Personal protective equipment – only face masks, face shields / glazing, goggles, safety glasses, overalls, shoe covers, caps and gloves.
Terms of Use
Entrepreneurs will benefit from the exemption if the donations are made to:
- Material Reserves Agency,
- Central Base of Sanitary and Anti-Epidemic Reserves,
- Infectious hospitals – transformed into single-profile infectious hospitals (so-called same-name hospitals).
Transferred goods must be intended for the purposes of combating, preventing the spread of SARS CoV-2 infection, preventing and combating its effects.
It is necessary to document the donation with a contract. If you make a donation from February 1 to the date of entry into force of the regulation, you must provide written confirmation of the delivery of the products bought or manufactured.
