Summary
- Donation of masks and sanitizers is exempted from VAT
- Donation of any products to the hospitals, social institution, firemen, policy and army is exempted from VAT.
Unofficial translation
The decision forgives the VAT payers mentioned in the decision interest on arrears in value added tax and further VAT is waived for all VAT payers in the period from 1 October 2020 to 31 December 2020 for value-free supply of the listed goods and for free delivery of goods or provision of services to selected entities – see below.
VAT payers listed in the decision (whose activities were restricted or prohibited by Government Resolution No. 1021) are exempted from interest on arrears under Section 252 of the Tax Code incurred on value added tax for monthly taxpayers for the tax periods September 2020, October 2020 and November 2020, and for III. quarter of 2020 for quarterly taxpayers, if the tax to which interest on arrears is paid, no later than 31 December 2020. The entities concerned are therefore forgiven for interest on arrears related to the late payment of value added tax. However, it still applies that tax returns and control reports must be submitted within the legal deadline.
VAT payers are also collectively exempt from value added tax for free delivery of the listed goods and free delivery of goods or free provision of services for selected entities in the period from 1 October 2020 to 31 December 2020. In the event that the payer supplies goods free of charge and he will be exempt from the decision according to the Decision, he will be entitled to a deduction for the received taxable supply. These are similar conditions of remission published also in the Information GFD for remission of value added tax for gratuitous supply of goods free of charge to provide services in the spring of this year:
Information GFD for remission of VAT for unpaid supplies of goods and gratuitous provision of services (PDF) ,
updated information GFD to forgive VAT for free delivery of selected goods (PDF) .
Source Financni Sprava
