Extension of VAT remission for filtering face masks and respirators up to June 30, 2021 (No. 1021)

The Ministry of finance decided to extend the VAT remission on supplies, acquisitions from other Member States and 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 June 4, 2021 to June 30, 2021. The full text of the decision was published in the Financial Bulletin No. 23/2021.

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

Please note that if the taxpayers state the output tax that 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 14.06.2021