Question 43372 — value added tax

Summary

Mr. Yves Hemedinger draws the attention of the Minister of the Economy, Finance and Recovery to the value added tax rate which applies when purchasing masks, hygiene and protection products used in the fight against covid-19. Faced with the persistence of the covid-19 pandemic, the general obligation to wear a mask in public places, as well as the need to facilitate the fight against covid-19, the second amending finance law for 2020 of April 24, 2020 established a VAT rate of 5.5% for a whole list of protections adapted to the fight against the spread of covid-19. This reduction in VAT concerns masks, protective clothing and personal hygiene products adapted to the fight against the spread of covid-19. This measure made it possible to considerably reduce the cost of purchasing the products necessary for the fight against against covid-19 for individuals, businesses and communities. Self-employed healthcare professionals were also able to benefit from this reduction in VAT, which allowed them to continue their activities in complete security. However, this measure was temporary and the reduction in the VAT rate applicable to all of these products will no longer apply from December 31, 2021. Given the current health situation and the need to continue to facilitate the fight against the spread of covid-19, he wishes to know if the Government will renew the rate of 5.5% VAT applicable on masks, protective clothing and personal hygiene products adapted to the fight against the spread of covid-19 after December 31, 2021.

Machine translation from French. The official text remains authoritative.

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