Council Directive (EU) 2020/2020 of 7 December 2020 amending Directive 2006/112/EC as rega…
as it stood on 2020-12-07, permalink: /eu-eurlex/32020l2020/2020-12-07--7d996791d5455cd8f499bba7e4ced907e449876547c1319355d7239898312e4f
Article 1
The following Article is inserted in Directive 2006/112/EC:
‘Article 129a
- 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 Council() or Regulation (EU) 2017/746 of the European Parliament and of the Council(*) and other applicable Union legislation shall be eligible for the measures provided for in the first subparagraph.
- 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.
- This Article shall apply until 31 December 2022.
Article 2
Where Member States decide to apply a reduced rate or grant an exemption referred to in Article 1, the laws, regulations and administrative provisions, which are adopted and published by them and which are necessary to comply with this Directive, shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication.Member States shall determine how such reference is to be made.
Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive within two months of their adoption.
Article 3
This Directive shall enter into force on the day following that of its publication in the Official Journal of the European Union.
Article 4
This Directive is addressed to the Member States.
Provenance and validity dates, identifier, hash
| as of | 2020-12-07 → this publisher state was selected |
| publisher state | publisher version 2020-12-07 → latest held publisher-asserted |
| type | DIR Council Directive (EU) 2020/2020 of 7 December 2020 amending Directive 2006/112/EC as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic |
| language | en |
| published | 2020-12-07 |
| lex_id | eu-eurlex:32020l2020:2020-12-07--7d996791d5455cd8f499bba7e4ced907e449876547c1319355d7239898312e4f |
| record sha256 | 3eda906aaa66226da178234582bb69e44be00b2d19e572fcd75729398985fc6b |
New here? What am I looking at?
This is an official consolidated text: the original act with later amendments merged by EUR-Lex for the date shown above.
The consolidation date is not an entry-into-force or application date. It identifies a publisher wording state. The authentic legal acts remain those published in the Official Journal; Lex preserves the consolidated wording, source and hashes as a reading and comparison aid.
Each displayed provision carries its own hash so you can verify that Lex served the indexed text unchanged, here is how.
| tier | A, publisher-supplied consolidated wording-state dates |
| history begins | publisher |
| index built | 2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691 |
| stamp signature | valid (ECDSA-P256) |