The European Commission today proposed to exempt from value added tax (VAT) certain goods and services made available by the European Commission and EU bodies and agencies to EU Member States and citizens during the coronavirus (COVID-19) pandemic.
Once in place, the new measures would allow the EC and other EU agencies to import and purchase goods and services VAT-free when those purchases are being distributed during an emergency response in the EU. The recipients could be EU Member States or third parties, such as national authorities or institutions (for example, hospitals or a national health or disaster response authority).
According to an EC release, goods and services covered under the proposed VAT exemption would include:
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