At today’s government meeting, the Ministry of Finance presented the extension of the general VAT-abolishing pardon to FFP2 and higher respirators, diagnostic medical devices for testing for COVID and vaccines. The current general pardon removes VAT on respirators and other items delivered within the Czech Republic by June 3, and this waiver has a demonstrable positive impact on the prices of these goods, and in ordinary business, VAT remission is implemented without any problems and ambiguities. Redundant administration will be removed, which complicated the delivery of these protective aids to public institutions in those situations where the institution purchased them directly outside the Czech Republic and used them for non-profit activities (for example, distributed them free of charge to health professionals).
In such a case, according to the VAT Act, the public institution did not have a right to deduct and VAT was actually paid. Therefore, the Ministry of Finance has updated the pardon, thanks to which even in these partial situations VAT will be forgiven without further obligations, ie regardless of the state from which these protective aids will be delivered. The general pardon will be issued and published in the financial bulletin immediately after its approval by the government.