Waiver of VAT on the grounds of an extraordinary event

Value added tax on free delivery of goods and provision of services to selected entities is waived until the end of the state of emergency declared to fight the spread of the SARS-CoV-2 coronavirus provided that the goods and services serve to stop the spread of the virus.

The waiver applies, in particular, to donations provided to the bodies of the Integrated Rescue System, the army, healthcare providers and social services facilities. Exempted supplies include, for example, free medical goods or provision of refreshments to these entities, their employees, clients and volunteers working for them.

The administrative fee charged for certificates of non-existence of debts and statements of personal tax accounts issued by the bodies of the financial and customs administration has also been waived. The waiver applies to certificates requested by tax entities from the date of issue of the relevant decision, i.e. from 15 April, to 31 July 2020. The tax administrator should not require any proof that an application for waiver is linked to impacts of the coronavirus pandemic.

The state of emergency will continue in the Czech Republic until 17 May 2020, with possible prolongation.

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