0% VAT on covid-19 vaccines and in vitro diagnostic tests
Supplies of covid-19 vaccines holding a marketing authorisation and of covid-19 in vitro diagnostic medical devices, together with closely related services, are subject to VAT at 0%. The measure applies to transactions whose chargeable event occurs from 15 October 2020; article 278 ter of the General Tax Code carrying it is repealed on 1 January 2023.
Measure originators
No official estimate found for this measure.
Measure impact
Purchases of covid-19 vaccines and screening tests by institutions, pharmacies, laboratories and the State bear no VAT between 15 October 2020 and 31 December 2022.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration