Circular 2021/C/3 on the temporarily reduced VAT rate for COVID-19 vaccines and medical devices for in vitro diagnosis of this disease

This circular deals with a temporary introduction of the 0% VAT rate on the supply, intra-Community acquisition and import of COVID-19 vaccines and in vitro diagnostic medical devices against this disease, as well as the services that are closely related with such vaccines and devices. This rate reduction was introduced by the law of 20.12.2020 on temporary support measures as a result of the COVID-19 pandemic (BS of 30.12.2020).

Source minfin (in Dutch)