Taxpayers whose predominant activity in the period from 1 June 2020 to 30 September 2020 was within the scope of government restrictions can benefit from a deferral of payments of VAT and road tax, on condition that the deferred payments will be settled on 16 August 2021 at the latest. A waiver of late-payment interest will apply to VAT payments for September-December 2020 and January-March 2021 (or the corresponding quarterly payments).
Source Mfcr.cz
