In a current report of May 27, 2021, the Tax Authorities announced that the following VAT measures due to corona will be extended until October 1, 2021:
- VAT rate of 0% for mouth caps
From 1 June 2020, everyone on public transport (bus, tram and train) must wear a mask. From May 25, 2020 to September 30, 2021, no VAT is due on the delivery of face masks. Sellers of face masks can continue to deduct the input tax. The intention of this measure is that the mouth caps become cheaper for the consumer.
- VAT exemption for the loan of healthcare personnel
Due to the corona crisis, more than usual, healthcare personnel are being hired in and out. Not only by healthcare institutions, care institutions and care providers, but also by other companies such as employment agencies. The lending of personnel is normally a VAT-taxed service. In these times it is undesirable that the VAT rules for the lending of personnel lead to additional administrative burdens. That is why a temporary measure has been taken. For the period from March 16, 2020 to September 30, 2021, the lending of healthcare personnel will not be subject to VAT.
- VAT rate of 0% for corona vaccines and corona test kits
From December 21, 2020 to September 30, 2021, a VAT rate of 0% applies to:
– the supply of vaccines that have been approved by the European Medicines Agency EMA as corona vaccines
– the vaccination with these vaccines
– the supply of corona test kits that meet the LCI guideline of the RIVM and the appendix to this guideline
– testing with these test kits
From April 16, 2021 to September 30, 2021, a VAT rate of 0% also applies to:
– the supply of corona test kits that are on the list of the European Commission and have a CE number
– the testing with these test kits
– the delivery of corona self-test kits for which the Minister for Medical Care and Sport has granted an exemption so that they can be placed on the Dutch market
The special deferral of payment ends July 1, 2021
The special deferral of payment can be requested or extended until 30 June 2021. From 1 July 2021, new payment obligations must again be met on time . From October 1, 2022, the repayment of tax debts that have been accrued using the special deferral will start. Entrepreneurs can then do this for 60 months.
Source BTW jurisprudentie
