VAT: donations of health materials during the covid-19 pandemic
Companies with sanitary equipment (hydroalcoholic gel, masks, protective clothing, etc.) are encouraged to donate their equipment to health establishments, social and medico-social institutions (including Ehpad), health professionals, and State services and local authorities.
During the period of health emergency, set from March 24 to May 25, 2020, this donation entitles the donor to the corporate tax reduction of 60% of the cost price provided for in Article 238 bis of the French General Tax Code, without the need to produce a certificate.
With respect to VAT, once the acquisition of this equipment has given rise to a deduction, its free delivery should, in principle, make the taxation of a delivery to oneself payable.
It is accepted, during the period of the state of health emergency, that these generous companies do not proceed to any VAT regularization.
This also applies to purchases made with a view to making a donation.