The Estonian Tax and Customs Board April 7 clarified the import VAT exemption for medical supplies due to the coronavirus pandemic. The clarification explained: 1) the exemption doesn’t apply to imports by individuals or entities for sale or private use; and 2) the exemption can be claimed by organizations importing basic medical supplies for free distribution. The exemption is a relief measure under the EU Commission decision approved April 3 for six months. [Estonia, Tax and Customs Board, 04/07/20]
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