COVID-19 information and advice for taxpayers and agents

VAT and Customs information, including reliefs for COVID-19 specific products

Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19

Following a request from the Minister for Finance and Public Expenditure and Reform, Revenue will allow the application of the zero rate of VAT to the supply to the HSE, hospitals and other health care settings of personal protection and specified medical equipment for use in the treatment of patients with Covid-19.

Further details of this temporary concessionary measure Temporary VAT measures relating to Covid-19.

Relief from the payment of import duties and VAT for goods imported to combat COVID-19

Commission Decision (EU) 2020/491 of 3 April 2020 provides for the importation of goods to combat the effects of COVID-19 from outside the European Union (EU) without the payment of Customs Duty and Value-Added Tax (VAT) from 30 January 2020 to 31 July 2020.

Commission Decision (EU) 2020/1101 of 23 July 2020 amends Commission Decision (EU) 2020/491 to prolong the temporary relief for customs duties and VAT on the import of goods to combat the effects of COVID-19.

The relief will apply uninterrupted until 31 October 2020.

Importing goods

Critical pharmaceutical products and medicines will be given a Customs ‘green routing’ to facilitate uninterrupted importation and supply.

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