5.5% VAT on masks and protective clothing against covid-19
Masks and protective clothing suited to fighting covid-19, listed by order of the health and budget ministers, move from the standard 20% VAT rate to the reduced 5.5% rate. The measure applies to transactions whose chargeable event occurs from 24 March 2020 and ends on 1 January 2022.
Measure originators
No official estimate found for this measure.
Measure impact
Buyers of masks and protective equipment (gowns, gloves, caps listed by order), both individuals and institutions, pay 5.5% VAT instead of 20% between 24 March 2020 and 31 December 2021.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Joint committee
Désaccord éventuel
National Assembly has the final say
Si échec CMP
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Transmission to National Assembly
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration