Ireland extends VAT exemption on non-EU imports due to COVID-19

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In response to the COVID-19 outbreak, the Irish tax authority implemented temporary measures including :


  • The imposition of zero-rate VAT to the provision of COVID-19 immunizations and testing kits
  • 0% VAT on supplies to the Health Service Executive (HSE), hospitals, and other health-care settings (i.e., personal protective equipment and specific medical equipment for use in the treatment of COVID-19 patients)
  • The VAT treatment of donations of free products and meals, as well as the provision of emergency lodging


Due to the continuing surge of the Coronavirus epidemic, on December 23, 2021, the Irish Revenue Commissioners announced a further extension of the VAT exemption for products imported from non-EU countries starting December 31, 2021, until June 30, 2022. Furthermore, vital pharmaceutical items and medications will be awarded a Customs “green route” to ensure ongoing importation and delivery.  


There are no changes as to the Debt Warehousing Scheme. It remains available to support businesses facing cashflow or trading issues arising from COVID-19 related public health restrictions, including the most recent restrictions announced by Government. 



Source: revenue.ie 

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