Emergency measures – VAT exemption on FREE delivery of medical equipment (No. 894)

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

- basic medical and protective equipment and selected medical devices - such as masks, respirators, goggles, protective shields and suits, sets for testing COVID-19, etc.;

- material necessary for the production of the above;

- material necessary for the disinfectants´ production to payers who are authorized to manufacture such products – e.g. production of alcohol, hydrogen peroxide and other disinfectants.

Specific items can be found in Financial Bulletin No 6/2020 (available only in Czech) 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. For exemption, the decisive is the moment when the tax liability has arisen. 

publikováno 02.04.2020