Cabinet Decision No. 9/12 O of 2020 temporarily applies a zero rate of Value Added Tax (VAT) to specific medical equipment. This concerns personal protective equipment (PPE) used for protection against Covid-19, as defined by the Minister of Health and Prevention. The zero-rating is time-limited, applying only to supplies and imports occurring within six months from the Decision's issuance date of 1 September 2020. After this temporary period expires, these supplies and imports revert to the standard 5% VAT rate. The Decision specifies that the date of supply is determined according to Articles 25 and 26 of Federal Decree-Law No. 8 of 2017.