The FTA posted an initial draft of the VAT practice on its website on April 1, 2021.

The draft concerns the topic of subsidies and donations - measures due to Covid-19. In particular, it deals with the determination of input tax reductions in connection with Covid-19 contributions.

The deadline for comments is April 13, 2021.

The document as well as all other draft practice determinations of the VAT Department are available here.