Updated 5.4.2020

The so-called Liberation Package published by Ministry of Finance contains also the relief for VAT payers who can be confronted with emergency measures relating to COVID-19 spread. The tax administrators will automatically waive fines for failure to submit regular reports VAT ledger statement (“kontrolní hlášení”) in the amount of CZK 1.000, which would be payable in the period from 1 March 2020 to 31 July 2020. Other fines of CZK 10.000 or CZK 50.000 will be waived based on individually submitted requests provided the VAT payer proves the connection between the failure and emergency measures relating to COVID-19 spread (e.g. quarantine, illness, caring of family members). 

Further, the fine for late submission of VAT return will be waived if the taxpayer request for the waiver of interest of late payment, tax payment postponement or tax instalment assessment and proves the connection with the emergency measures (e.g. comparison of occupancy rate or turnover considering current and previous periods, proof of production interruption due to emergency measures on suppliers side, etc.).

In compliance with so-called Liberation Package all above mentioned applications are free of administrative charges.

VAT exemption on delivery of medical equipment to against COVID-19 spread

As a part of the emergency measures, VAT for free delivery of following items has been waived:

Specific items can be found in Financial Bulletin No 6/2020 including the customs nomenclature codes.

The waiver announced in Financial Bulletin No. 6/2020 applies from 12 March 2020 for the entire duration of the emergency.

If you have any additional questions or need to be assisted with the preparation of the applications, please do not hesitate to contact your KODAP advisor or directly to:

Eliška Krčálová, Tax advisor, hone +420 734 396 805, e-mail:

Jan Kašpar, Tax advisor, phone +420 734 792 828, e-mail:

Jan Mašek, Tax advisor, phone +420 734 424 380, e-mail:

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