Attention! Please be informed that Public Clarification VATP025 replaces Public Clarification VATP023.
On 1 September 2020, the Cabinet issued a Cabinet Decision No. 9/12 o of 2020 ("Cabinet Decision"). The Decision concerns the temporary application of VAT at the 0% rate on certain supplies and imports of medical equipment. Furthermore, the Ministerial Decision No. 380 of 2020 ("Ministerial Decision") issued by the Minister of Health and Prevention on 6 December 2020 (with effect from 1 September 2020) specifies the medical equipment that are zero-rated in accordance with the Cabinet Decision. In accordance with Cabinet Decision No. 15/3 0 of 2021, the above decisions shall be effective until 31 December 2021.
This Public Clarification provides a summary of the zero-rating rules introduced by the above- mentioned Decisions.
A supply or import of certain medical equipment may be zero-rated where the supply or import occurs within the period from the effective date of the Cabinet Decision until 31 December 2021.
The remainder of this Public Clarification describes the r...