If the only transaction relevant for VAT purposes is that consisting in the rental, for a fee, of tents for complete clinics, used both for making swabs and for administering vaccines in “drive in” mode, complete with ancillary services for the anti Covid-19 management, this operation can benefit from the particular VAT exemption regime, without prejudice to the right to deduct the tax. This was clarified by the Inland Revenue with the response to ruling no. 81 of 9 February 2022.
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