TITLE VIIIRATES

CHAPTER 5Temporary provisions

F1Article 129a

1

Member States may take one of the following measures:

a

apply a reduced rate to the supply of COVID-19 in vitro diagnostic medical devices and services closely linked to those devices;

b

grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of COVID-19 in vitro diagnostic medical devices and services closely linked to those devices.

Only COVID-19 in vitro diagnostic medical devices that are in conformity with the applicable requirements set out in Directive 98/79/EC of the European Parliament and of the Council6 or Regulation (EU) 2017/746 of the European Parliament and of the Council7 and other applicable Union legislation shall be eligible for the measures provided for in the first subparagraph.

2

Member States may grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of COVID-19 vaccines and services closely linked to those vaccines.

Only COVID-19 vaccines authorised by the Commission or by Member States shall be eligible for the exemption provided for in the first subparagraph.

3

This Article shall apply until 31 December 2022.