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Import and supply of face masks, corona vaccines and test kits not subject to algemene bestedingsbelasting (ABB; general expenditure tax)

News item | 19-07-2021 | 16:23

An ABB rate of 0% will apply in the following cases over the period from the 1st of January, 2021 up to and including the 30th of September, 2021:

  • The import and supply of face masks
  • The import of vaccines and (non-commercial) test kits is exempt from ABB. The import and supply of commercial test kits are, however, subject to ABB. The service comprising vaccination or testing for remuneration is taxed, unless this is exempt pursuant to article 6.11, first paragraph, subparagraph c, of the Belastingwet BES (BES Tax Act).
Algemene bestedingsbelasting

In order to prevent the ABB from becoming an obstacle to the supply and use of COVID-19 vaccines and test kits, the following temporary approvals will be valid:

An ABB rate of 0% will apply in the following cases over the period from the 21st of December, 2020 up to and including the 30th of September, 2021:

  • the service of vaccination with COVID-19 vaccines which have been approved as corona vaccines by the European Medicines Agency (EMA), unless a relevant exemption applies;
  • the supply and import of COVID-19 vaccines which have been approved as corona vaccines by the European Medicines Agency;
  • the supply and import of COVID-19 test kits which meet the LCI (National Coordination of Infectious Disease Control) guideline of the Dutch National Institute for Public Health and the Environment (in Dutch: Rijksinstituut voor Volksgezondheid en Milieu, RIVM) and the annex ‘Aanvullende informatie diagnostiek COVID-19’ (Additional information on COVID-19 Diagnostics) to this guideline;
  • testing with these test kits.

An ABB rate of 0% will also apply in the following cases over the period from the 17th of April, 2021 up to and including the 30th of September, 2021:

  • the import of COVID-19 test kits which are on the European Commission's list and have a CE marking;
  • testing with these test kits;
  • the import of antigen self-tests which have been granted exemption by the Minister for Medical Care and Sport so they are allowed to be marketed in the Netherlands and imported in the Caribbean Netherlands. The ABB rate for the import of these self-tests is nil, unless a relevant exemption applies. Click here for more information.

The government wants to make vaccinating against and testing for corona as cheap as possible. It therefore temporarily introduces this ABB rate of 0%.

How can I claim repayment of overpaid ABB on the aforementioned goods?

Please see under Repayment how to do this.

Other tax measures due to corona

Apart from the fact that the import and supply of face masks, corona vaccines and test kits are not subject to algemene bestedingsbelasting, we have taken more measures to help businesses and citizens in times of the corona crisis.