Bulgaria VAT Exemption for COVID-19 Vaccines and VAT Treatment of Supplies to and from the UK and Northern Ireland 29 December 2020219 views1 min read Source Orbitax Brexit Coronavirus Exemption Flashback on ECJ Cases C-78/12 (Evita K EOOD) – Acquisition of a right of ownership of the goods concerned and right to deduct VAT Exemption for insurance activities depends on activity