Ireland extends VAT exemption on non-EU imports due to COVID-19

• The imposition of zero-rate VAT to the provision of COVID-19 immunizations and testing kits
• 0% VAT on supplies to the Health Service Executive (HSE), hospitals, and other health-care settings (i.e., personal protective equipment and specific medical equipment for use in the treatment of COVID-19 patients)
• The VAT treatment of donations of free products and meals, as well as the provision of emergency lodging

Source: GVC

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