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Indirect tax measures following Corona (Covid-19) outbreak



  • Extension of filing deadlines for indirect taxes such as turnover tax from March 16, 2020 until March 20, 2020.


  • Introduction of temporary import exemption for supplies of medicins, medical devices, equipment, reagents and fever detectors. The exemption will apply for all import taxes and will be applicable until 31 December 2020.


  • VAT payment delays will be provided for the first 2 quarters of 2020.
  • Payment delays are provided for taxpayers (hoteling services, passenger air travel services, cafés and restaurants, travel agencies,…).
  • VAT payments are extended to June 30, 2020 (instead of the end of Mey, 2020).
  • VAT rates are reduced to 0% for certain medical equipment.

Costa Rica

  • VAT payment deferment for taxpayers for a period of 3 months


  • Deployment of Soldarity Package, including individual payment plans upon request, waiver of late tax payment fines, exemption from turnover tax in certain sectors, zero-rate for import duties and turnover tax in hygiene products and cleaning products.

Dominican Republic

  • Launch of individual payment arrangements for VAT due for February 2020. The payment and filing dedline is extended to March 30, 2020.


  • The filing and payment terms for fulfilling tax compliance olbligations will temporarily be extended.


  • VAT filing delays for the February return until April 15, 2020.


  • Launch of Fiscal Stimulus Package, including the reduction of General Consumption Tax from 16.5% tot 15%.


  • New filing deadlines for the electronic accounting books and records.
  • Relaxing the VAT payment and filing deadlines

Puerto Rico

  • Introduction of temporarily Sales tax exemption for supplies of essential products (such as disinfectants, facial masks, gloves, etc.)


Canary Islands

  • Extension of the filing deadline for the Q1 General Indirect Taxes return to June 1, 2020.


  • Exemption from import duties and other taxes for materials and equipment necessary for the prevention and containment of the Corona virus.
  • VAT refunds will be restored more quickly.


  • VAT refund releases to assist businesses to manage cash flows.
  • Reduction of the VAT rate from 16% tot 14% effective April 1, 2020.


  • Zero-rate for hand sanitizers and protective masks, applying as from March 24, 2020.


  • Launch of VAT filing deadline extensions.
  • Suspension of import duties from March 1 until December 31, 2020 for medical equipment, medicines and other personal material necessary for protection against the Corona virus.

South Africa

  • Administrative relief for exporters to substantiate the application of zero-rate for exportation within a certain timeframe (extended by 3 months).
  • Import VAT exemption for essential goods


  • For affected businesses: suspension of late payment penalties and interest from April 1 until June 30, 2020.
  • Launch of more flexible VAT refund process.
  • VAT exemption for companies distributing medicines at retail and wholesale stages.

Sri Lanka

  • VAT payment deadlines will be extended to April 30, 2020.



  • Release of an “Economic Stimulus Package”, including deferment of tax payments for up to 4 months as well as remission of late payment penalties


  • Temporary VAT cut on medical services, catering and accommodation services, certain personal services such as hairdressing, laundry etc., as well as public transportation services and courier delivery services for essential supplies.
  • VAT refunds relating to the production of key epidemic prevention materials, such as face masks.


  • Postponement of a number of GST obligations, such as the filing of GST returns until the end of June 2020.
  • The implementation of the planned GST rise on a number of basic products will be delayed.
  • The GST filing deadlines will be extended for the returns regarding February, March and April 2020 (becoming March, April and May 2020).


  • Tax cuts for hotels and restaurants in Bali.
  • Postponement of import VAT payments for companies.
  • Speeding up VAT refund requests.


  • VAT filing and payment deferments for February 2020.


  • Delay of filing deadlines and payments by 1 month until April 2020
  • Temporary decrease of the Consumption Tax rate from 10% to 5%.


  • Suspension of sales tax collection until the moment the goods are sold (applying to all imports and local supplies of food, medecine and health related goods).


  • Exemption of accommodation services from service tax.
  • Review of the conditions for the purchase of duty-free goods by persons entering Malaysia.
  • Exemption of sales tax and import duty on the import and purchase of equipment and machinery for port operators.
  • Expansion of the VAT activities in the Licensed Manufacturing Warehouses and Free Industrial Zones.
  • Face masks will be exempted from import duties and sales tax from March 23, 2020.

New Zealand

  • Companies affected by the Corona outbreak can request individual payment plans as well as remission of late payment penalties and interest.


  • Sales tax exemption for the import and subsequent supply of medical and testing equipment (initally for a period of 3 months).


  • Introduction of tax relief measures for taxpayers having trouble preparing and filing VAT and other returns in due time.


  • Tax payment deferral for companies with activities in the tourism an air transportation sectors.
  • Zero-rating import duties applicable to certain significant goods.


  • The 7% GST rate will remain unchanged in 2020 and 2021.
  • VAT filing and payment deadlines will be extended for taxpayers demonstrating to experience trouble fulfilling periodical compliance obligations.


  • Import VAT exemption for face masks.
  • VAT refund processes will be accelerated for VAT taxable persons participating in the ‘good exporter’ program.


  • Reduction of the VAT rate on domestic airline flights to 1% instead of 18%.
  • Temporarily zero-rate hotel accommodation and services.
  • The VAT rate on domestic airline transportation for passenger transport will be decreased to 1% instead of 18% from April 1, 2020 until June 30, 2020.
  • Extension of VAT filing deadlines for taxpayers whose main field of activity is affected directly by the Corona outbreak and operating in certain sectors.
  • Extension of VAT filing and payment deadlines as follows: February 2020 return: April 24, 2020 instead of March 26, 2020.


  • Extension of VAT payments with 5 months for businesses affected by the Corona outbreak.
  • VAT cut for restaurants, hotels and transport tourism companies.



  • Deferral of VAT payment.
  • Remission of late payment interest and penalties.
  • The deadline for filing the annual VAT return will be extended to August 31, 2020.


  • Deferral of VAT payment.
  • Remission of late payment penalties
  • Postponement for filing and paying of periodical VAT returns, European Sales Listings and Annual Sales Listings.
  • Under certain circumstances no VAT will be applied on donations of certain goods made by taxpayers to healthcare institutions experiencing shortages of equipment in the fight against the Corona virus.

Bosnia and Herzegovina

  • Payment deferments will be allowed for taxes in the course of the Corona pandemic.


  • Late payment penalties and interest could be waived (to be confirmed).
  • Certain administrative procedures could be temporarily suspended (to be confirmed).
  • Payment and filing delays only for direct tax purposes.


  • Companies can apply for VAT payment delays for a period of 3 months, possibly to be extended.


  • Certain VAT rates will be changed:
    • Standard rate: from 19% to 17% during 2 months until May 2020.
    • Reduced rate: from 9% to 7% during 3.5 months until the end of June 2020.
  • VAT payment deferments.
  • Under certain conditions, no late payment penalties or interest will be imposed with regards to the returns for February (due April 10, 2020), March (due May 10, 2020) and April (due June 10, 2020).

Czech Republic

  • VAT payment deferments.
  • Advances for VAT deduction.
  • Different procedure of remitting interest.


  • Deferral of VAT payment by 30 days for the monthly returns of March, April and May 2020.


  • Deferral of tax payments for up to 18 months
  • Cancellation of late payment interest for the period of March 1 until May 1, 2020.


  • Possibility to request remission of late payment penalties or individual payment plans.
  • No VAT payment deferments.


  • No measures relating to VAT.


  • Possibility to apply for delayed VAT payment as from 13 March 2020.


  • Under certain conditions, affected businesses can request VAT payment delays.
  • Temporary rate cut (from 24% to 6%) for a number of essential products, such as hygienic masks, gloves, soap, ethyl alcohol, etc. (to be applied until December 31, 2020).
  • VAT exemption relating to the supply of goods and/or provision of services to the state in the form of donations of movable and immovable property for charitable purposes.


  • VAT refunds for construction projects up to 100% instead of 60% and extending the scope of the VAT refund until the end of 2020.
  • Tax payment delays until 2021 for companies demonstrating to be suffering from the Corona outbreak.


  • Late payment penalties and interest are likely to be suspended.

Isle of Man

  • VAT payment delays are granted for the period between March 23 and June 30, 2020.
  • Businesses can delay the payments for hits period until March 31, 2021.
  • VAT returns still need to be filed in due time.


  • Extension of tax payment deadlines.


  • Deferment of GST payments.


  • Deferment of VAT filing deadlines (from March 31 to April 30, 2020).


  • Taxpayers with activities in certain sectors will be able to pay overdue taxes following a special payment plan or to request payment deferrals for up to 3 years.
  • VAT refund requests will be processed more quickly.


  • VAT payment suspensions for companies (to be confirmed).


  • Remission of penalties for late filing of VAT returns.


  • Temporary VAT payment relief for companies.
  • Speeding up processing of VAT refund requests.


  • Reduced VAT rate of 15% instead of 20% for services and food supplied by entities providing hotel and restaurant services, effective May 1, 2020 (to be confirmed).


  • Deferment of tax payments up to 2 months.


  • Deferral of VAT payment upon formal request.
  • Remission of late payment penalties.


  • Reduced VAT rate will be temporarily lowered to 8% instead of 12% with effect from April 1, 2020, applying for
    • The supply of passengers transport and related services;
    • Public broadcasting companies;
    • Access to cinemas, sports events, amusement parks and museums;
    • Accommodation in hotels, the letting of cabins and holiday apartments by hotels and camping businesses.
  • Further reduction of the reduced rate from 8% to 7% for industries including tourism and certain sports activities (to be confirmed).


  • Delay of the implementation of the new SAF-T/JPK forms until at least July 1, 2020.
  • Until June 30, 2020 the current provisions of the VAT Act and its implementing rules regarding VAT rates will continue to apply.
  • Introduction of a temporary zero-rate for very specific domestic supplies of goods necessary to combat the Corona virus.


  • Waiving of late payment penalties and interest.
  • VAT returns still need to be filed in a timely manner.
  • The implementation of certain VAT rules may be delayed.


  • VAT refund processes will be processed more quickly.
  • VAT filing obligations are likely to be postponed.
  • A special VAT reverse charge mechanism will be applied for import VAT of COVID-19 test kits, protective equipment and disinfectants, medical equipment and medicines for treating infected.

San Marino

  • Suspension of payment deadlines, as well as related sanctions.


  • Extension of the VAT filing and payment deadlines.
  • Remission from late payment penalties and interest.


  • Temporary tax payment deferments.


  • Postponement of tax payments.
  • Remission of VAT payments for customer losses.


  • VAT payment deferments without imposing late payment interest for the rest of the year.


  • Remission of penalties for violation of tax legislation for the period between March 1 and March 31, 2020.
  • Exemption from import duties and VAT on medicines or medical devices purchased to prevent or combat the Corona virus.

United Kingdom

  • Introduction of individual payment plans.
  • Remission of late payment penalties an interest.
  • Deferment of VAT payments.

Middle East

Saudi Arabia

  • Deferment of VAT filing and payment deadlines for a period of 3 months, starting March 20, 2020.


  • Refund on customs fees imposed on imported products sold locally.
  • Cancellation of the bank guarantee or cash required to undertake customs clearance activity.