Legal provisions of COM(2020)688 - Amending Directive 2006/112 as regards temporary measures in relation to VAT for COVID-19 vaccines and in vitro diagnostic medical devices in response to COVID-19 pandemic

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dossier COM(2020)688 - Amending Directive 2006/112 as regards temporary measures in relation to VAT for COVID-19 vaccines and in vitro diagnostic ...
document COM(2020)688 EN
date December  7, 2020

Contents

Article 1

The following Article is inserted in Directive 2006/112/EC:

‘Article 129a

1. Member States may take one of the following measures:

(a)apply a reduced rate to the supply of COVID-19 in vitro diagnostic medical devices and services closely linked to those devices;

(b)grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of COVID-19 in vitro diagnostic medical devices and services closely linked to those devices.

Only COVID-19 in vitro diagnostic medical devices that are in conformity with the applicable requirements set out in Directive 98/79/EC of the European Parliament and of the Council (*) or Regulation (EU) 2017/746 of the European Parliament and of the Council (**) and other applicable Union legislation shall be eligible for the measures provided for in the first subparagraph.

2. Member States may grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of COVID-19 vaccines and services closely linked to those vaccines.

Only COVID-19 vaccines authorised by the Commission or by Member States shall be eligible for the exemption provided for in the first subparagraph.

3. This Article shall apply until 31 December 2022.

Article 2

1. Where Member States decide to apply a reduced rate or grant an exemption referred to in Article 1, the laws, regulations and administrative provisions, which are adopted and published by them and which are necessary to comply with this Directive, shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication.Member States shall determine how such reference is to be made.

2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive within two months of their adoption.

Article 3

This Directive shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Article 4

This Directive is addressed to the Member States.