Current remission of VAT on free supplies of protective equipment and provision of related services (No. 953)
Based on the decision of the Minister of Finance of the Czech Republic, which is published in the Financial Bulletin No. 22/2020 , there is a remission of VAT (as was the case on this spring) on FREE
• supplies of basic protective means, selected medical equipment (e.g. face masks and mouthpieces, respirators, protective glasses, masks and shields, gloves, COVID-19 test kits, etc.), raw materials and other materials intended for the production of above;
• supplies of raw materials and other materials intended for production of disinfectants to VAT payers who are authorized to manufacture respective products (e.g. for the production of alcoholic solutions, hydrogen peroxide, and other disinfectants), and the supply of such disinfectants;
• supplies of goods and services to selected entities, specifically providers of health services, facilities of social services, and free supplies for needs of the basic bodies of the Integrated Rescue System and the Army of the Czech Republic.
VAT on these transactions is waived if the obligation to declare the tax arises in the period from 1 October 2020 to 31 December 2020.
Please note that the link leads to Czech version, unfortunately, English version is not available.