- Compensation for stolen goods is exempt from VAT if there is no transfer of ownership rights. If the thief or another party compensates and gains ownership rights, it is considered a taxable supply. Each case should be assessed individually, and consulting a tax advisor is recommended.
Source: accace.cz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.