COVID-19 information and advice for taxpayers and agents

VAT and customs information, including reliefs for COVID-19 specific products

Temporary VAT measures introduced in response to Covid 19

Temporary measures introduced include:

  • concessional application of the zero rate of VAT to the supply of Covid-19 vaccines and testing kits
  • the application of the zero rate of VAT to the supply to the HSE, hospitals and other health care settings of personal protection equipment and specified medical equipment for use in the treatment of patients with Covid-19
  • the VAT treatment applicable to the supply of emergency accommodation and donations of free goods and meals.

Further details of the Temporary VAT measures relating to Covid-19.

Relief from the payment of import duties and VAT for goods imported to combat COVID-19

Commission Decision (EU) 2020/491 of 3 April 2020, as amended by Commission Decision (EU) 2020/1101 of 23 July 2020, provides for the importation of goods to combat the effects of COVID-19 from outside the European Union (EU) without the payment of Customs Duty and Value-Added Tax (VAT). This relief applies from 30 January 2020 to 31 October 2020.

Commission Decision (EU) 2020/7511 of 28 October 2020 amends Commission Decision (EU) 2020/491 to prolong the temporary relief for customs duties and VAT on the import of goods to combat the effects of COVID-19.The relief will apply uninterrupted until 30 April 2021.

Commission Decision (EU)2021/2693 of 19 April 2021 amends Commission Decision (EU) 2020/491 further to prolong the temporary relief for customs duties and VAT on the import of goods to combat the effects of COVID-19. The relief will apply uninterrupted until 31 December 2021.

Importing goods

Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.

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