Luxembourg has published the Law of 22 January 2021, which provides for the implementation of Council Directive (EU) 2020/2020 regarding VAT applicable to COVID-19 vaccines and in vitro diagnostic medical devices. The law is effective 1 January 2021 and provides VAT zero-rating until 31 December 2022 for the supply, intra-community acquisition, and importation of approved COVID-19 vaccines and medical devices for in vitro diagnosis of COVID-19, as well as for directly related services.