As the first month of 2021 has passed, it’s becoming clear that the roll-out of vaccines and large scale testing will play a significant role in governments’ responses to the ongoing global pandemic. In support, the EU Council last year green-lighted a proposal to allow Member States to apply a temporary zero rate to COVID-19 vaccines and test kits.
The table below gives an update on the Member States that have implemented (or already expressed their intent to implement) the zero rate, or in some cases a reduced rate.
Important to note is that the provision foresees the possibility to apply the zero rate (or a reduced rate) to not only vaccines or test kits but also to closely related services. In some Member States the zero rate does not include ancillary services or only those services as defined by local government.
Please see the table below for details. For further information or assistance, please contact Sounia Kombert, sounia.kombert@pwc.com or Claire De Lepeleire, claire.de.lepeleire@pwc.com.
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Michaela Merz 