The Council of the EU issued a release on 13 July regarding the adoption of a temporary VAT exemption on imports and certain supplies for COVID-19, which will apply retroactively from 1 January 2021.
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Council adopts a temporary 'buy and donate' VAT exemption
The Council today adopted an amendment to the VAT directive introducing a temporary VAT exemption on importations and on certain supplies in response to the COVID-19 pandemic. The 'buy and donate' directive will make it easier for …