Zero rate of VAT will apply to domestic supply and intra-EU acquisition of PPE

Apr 20, 2020

Revenue confirmed by way of eBrief that the zero rate of VAT may be applied, on a concessional basis, to the supply of personal protection equipment (PPE) and medical equipment to the HSE, hospitals and other health care settings for use in the treatment of patients with Covid-19.  This follows the Revenue’s implementation of an European Commission decision that allows goods to combat COVID-19 to be imported, from outside the EU, free of import duties and VAT.