Factsheet for measure
SK-2021-7/1822
– measures in Slovakia
Price reduction of respirators to protect against the COVID-19
Zníženie cien respirátorov na ochranu pred COVID-19
Background information
The current COVID-19 pandemic situation (February 2021) in Slovakia is extremely serious and requires to take measures to prevent its spread. The aim of the Act no.57/2021 Coll. (as amended by Act no.115/2021 Coll.) supplementing Act no.67/2020 Coll. on certain emergency financial measures in connection with the spread of the dangerous contagious human disease COVID-19, as amended, is to mitigate the effects of the COVID-19 pandemic by providing more affordable means of protection for the general public and thus to assist in prevention of the pandemic as soon as possible.
Content of measure
Considering the current epidemiological situation, it is desirable to use personal respirators with a higher degree of protection. The Act introduces a zero rate of VAT on personal protective equipment, which serves to ensure higher respiratory protection by face mask FFP2 or FFP3, for a limited period from 12 February 2021 to 30 June 2021. The purpose of the Act is to mitigate the negative effects of the pandemic caused by the spread of the COVID-19 disease, by providing more affordable protective equipment for the general public. The measure seeks to reduce the price of these goods to the final consumer, to allow an easier access of public to more effective personal protective masks.
It has been decided that this measure will be effective until 30 June 2021.
Use of measure
According to the Institute of Financial Policy (IFP) introduction of a zero VAT rate on personal respiratory protective equipment would cause a certain shortfall in VAT revenues. The Ministry of Finance estimates the loss of revenues at around €16 million.
Target groups
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Workers
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Businesses
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Citizens
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Does not apply to workers
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Does not apply to businesses
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Applies to all citizens
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Actors and funding
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Actors
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Funding
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National government
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement
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No involvement
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
-
No involvement
-
Main level of involvement: N/A
Involvement
Social partners were not involved in preparation of theme asure via usual tripartite consultations and neither in the cross-sector commenting procedure.
Views and reactions
Social partners were no involved during the designing and implementation of this measure.
Sources
