An amendment of the Slovakian VAT introduced a zero rate of VAT on certain personal protective equipment used to ensure higher protection of respiratory organs. This amendment entered into force on 12 February 2021.
The amendment is aimed at reducing the price of these goods for the final consumer and should therefore have a positive effect on greater protection of public health.
The zero rate applies to filter face half masks of category FFP2 and filter face half masks of category FFP3, provided that they meet special criteria set by Regulation (EU) 2016/425 of the European Parliament and of the Council of 9 March 2016.
Applying the zero rate comes with the entitlement to input VAT.
It should be noted, however, that application of this zero rate is temporary; it is only allowed through 30 April 2021.
Lucia Bellanova
bellanova@bdoslovakia.com