Correct as of 23 March 2021
On March 25, 2020 the government adopted provisions introducing the 0% VAT rate to donations of certain categories of goods made to specific entities fighting with COVID-19. The regulation introduces the possibility of applying the 0% VAT rate to donations of specific categories of goods such as: medicines, medical products, disinfectants, diagnostic tests, masks, face shields, caps, gloves and many others. Taxpayers who decide to make donations will retain the right to deduct input VAT incurred upon production or purchase of these goods.
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