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VAT treatment of supplies of goods needed to combat the COVID-19 outbreak

Since the outbreak of the coronavirus pandemic in early 2020, the European Commission has supported all Member States with a series of decisions temporarily suspending customs duties and VAT on protective equipment, testing kits or medical devices such as ventilators. This made it financially easier to get the medical equipment that doctors, nurses and patients desperately need. While the initial measure applied for six months, the exemption was extended three times.

Taking into consideration the challenges that the Member States are still facing, the European Commission decided to prolong the waiver, by six (6) months, up to 30th June 2022. 

For additional information follow this link:  https://customs.gov.mt/other-pages/notice-board/2020/04/13/attn-all-economic-operators---vat-treatment-of-supplies-of-goods-needed-to-combat-the-covid-19-outbreak and/or contact the Customer Services on customercare.customs@gov.mt