REDUCED VAT RATE OF 6% ON THE SUPPLY, INTRA-COMMUNITY ACQUISITION AND IMPORTATION OF PROTECTIVE EQUIPMENT

The supply, intra-Community acquisition and importation of mouth masks (with following codes: codes NC 4818 90 10 00, 4818 90 90 00, 6307 90 98 10, 6307 90 98 91, 6307 90 98 99 and 9020 00 00 10) and hydroalcoholic gels are subject to the reduced VAT rate of 6% from May, 4 to December, 31 2020. Consequently, all supplies are subject to the reduced 6% VAT rate instead of the standard rate of 21%.