A general VAT exemption is also provided on gratuitous supplies of good to mitigate the spread of COVID-19, including personal protective equipment, respirators, disinfectants and raw materials for their production. The VAT exemptions apply retroactively from 12 March 2020 for the entire duration of the emergency.
Source Orbitax
Source: Deloitte CZ
Latest Posts in "Czech Republic"
- VAT Group Registration Deadline Approaching – Apply by October 31, 2025
- EU Approves VAT Modernization: Electronic Invoicing and Digital Reporting by 2030
- EU Packaging Regulation Faces Legal Challenges Over Reusability, Plastic Ban, and Deposit Requirements
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions
- Czech Tax Authority Launches Campaign to Inspect Online Retailers’ Income Reporting for Tax Compliance