Dust masks still fell under the normal VAT rate of 21%, but until 31 March 2021 no VAT has to be paid. For companies, it is therefore now attractive to order mouth masks as business gifts, personnel gifts, giveaways or free service items.
It is estimated that wearing mouthguards slows down the spread of the virus by 40 per cent. This has been shown in 40 epidemiological studies, most of which were not conducted during the corona pandemic, but during outbreaks of other respiratory diseases, such as Sars, Mers and a number of flu epidemics. Source: Trouw 9 August 2020