This Public Clarification, VATP025, outlines the temporary application of a 0% VAT rate on specific medical equipment used for protection against Covid-19. It implements Cabinet Decision No. 9/12 O of 2020 and Ministerial Decision No. 380 of 2020. The zero-rating applies to supplies and imports occurring between 1 September 2020 and 31 December 2021. The document specifies eligible items, such as certain face masks, gloves, and disinfectants. It clarifies that the date of supply must be determined per Articles 25 and 26 of the VAT Decree-Law and provides guidance on retrospective application.