- Gas & electricity: Advance and final invoice per calendar month
- Deferred payment of tax debts
- In order to prevent the much-needed commitment to the healthcare sector from generating additional administrative or financial burdens because of the levying of VAT on the provision of staff and medical equipment, two temporary authorisations are provided. In view of the temporary nature of the measure, these approvals can be applied retroactively from 16 March 2020. applied as from 16 March 2020. The approval for the provision of healthcare personnel in part 9a.1 applies until 30 June 2021.
- The approval for the free provision of medical supplies and equipment expires as of 1 January 2021.
- Reduced VAT rate may continue to be applied to alternative online sports services by gyms
- Mouthmasks: No VAT shall be applied retroactively with effect from applied with effect from 25 May 2020 and shall apply until 30 June 2021.
- No VAT COVID-19-vaccins and COVID-19-testing kits between 21 December 2020 and valid until 30 June 2021
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