Application of the VAT exemption in line with § 4 no. 18 UStG BMF, guidance of 3 December 2021 – III C 3 – S 7130/20/10005 :015
According to the German Ministry of Finance (BMF) guidance of 15 June 2021, on the grounds of equity, supplies that are directly connected to containing and combatting the Covid-19 Pandemic and carried out by bodies governed by public law or other organizations that do not pursue a systematic realization of profits, can be considered to be closely linked to public welfare and social stability and treated as exempt from VAT in accordance with § 4 no. 18 German VAT Law (UStG).
Source KPMG
