In brief
17 February 2021

Temporary application of zero VAT rate for specific protection means

In the period from 12 February 2021 till 30 April 2021 the importation of these goods from the third countries, intra-Community acquisitions from another EU Member States as well as supplies within Slovakia will be subject to zero VAT rate.

Zuzana Šidlová

On 12 February 2021, the amendment of Lex Corona became effective which introduced zero VAT rate for specific personal protection means intended to secure higher protection level of respiratory organs. This zero VAT rate will be applicable until 30 April 2021.

As Slovak VAT Act does not stipulate any zero VAT rate and this measure is only temporary, the Financial Directorate of the Slovak Republic issued an information according to which there will be no change of the form of the VAT return. The acquisition of these goods from another EU Member States and their supply within Slovakia will be reported in row 13 of the VAT return (the same way as VAT exempt transactions). These transactions will not be subject to reporting in the VAT Ledger Statement.

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