skupina

Another prolongation of VAT remission for filtering face masks and respirators, up to August 31, 2021 (No. 1024)

The Ministry of Finance decided to extend the VAT remission on supplies, acquisitions from other Member States and on imports of selected goods, especially filtering face masks of at least FFP2 protection class, respirators and accessory equipment for filtering face masks and respirators, even for the period from July 1, 2021 to August 31, 2021. The full text of the decision was published in the Financial Bulletin No. 25/2021 .

The original decisions, which are extended by this decision, were published in the Financial Bulletin No. 16/2021 (see our e-service 1006), in the Financial Bulletin No. 18/2021  (see our e-service 1012 ) and also in the Financial Bulletin No. 23/2021 (see our e-service 1021).

Again, we wish to draw your attention to the fact that if the taxpayers state the output tax, which is waived by the decision of the Ministry of Finance, on a tax document, they are obliged to declare this tax (enter it in the tax return) and, concurrently, also the recipients of these goods cannot claim the right for its deduction. However, the incorrectly declared tax can be corrected using the procedure according to § 43 of the Value Added Tax Act.

publikováno 02.07.2021
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