skupina

Re-extension of the VAT remission for filtering face masks and respirators, this time until 31 October 2021 (No. 1028)

Again, the Ministry of Finance decided to extend the VAT remission for selected goods, on domestic supplies, acquisitions from other Member States and on imports from third countries, 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 September 1, 2021 to October 31, 2021. The full text of the decision was published in the Financial Bulletin No. 31/2021.

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), in the Financial Bulletin No. 23/2021 (see our e-service 1021), and in the Financial Bulletin No. 25/2021 (see our e-service 1024).

Again, we wish to draw your attention to the fact that if 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, 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 27.08.2021
share on fb


Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

info@kodap.cz

cs en de 

ETL Global
newsletter close