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Ireland Updates Guidance on Temporary VAT measures to Include VAT Treatment for COVID-19 Vaccines and Testing Kits

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 010/21 concerning the update of the guidance note Temporary VAT Measures Relating to Covid-19 to include the VAT treatment applicable to the supply of COVID-19 vaccines and testing kits. The update includes that, following a request from the Minister for Finance, Revenue will permit the application of the zero rate of VAT to the supply of COVID-19 vaccines, the supply of COVID-19 in-vitro diagnostic medical devices (testing kits), and services closely lin…

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