Decision on VAT exemption for respirators

By a decision issued on 1 February 2021, the Minister of Finance exempts supplies of respirators (e.g. of the FFPII type) delivered in the period from 3 February 2021 to 3 April 2021 from VAT. A somewhat awkward fact about this exemption is that it is presented as mandatorily applicable and that no VAT deduction is possible for customers to whom their suppliers deliver respirators including VAT during the given period.

Source: dreport.cz

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