The Ministry of Finance decided not to proceed with a further extension of the VAT waiver for filter half masks and respirators of protection class FFP2 and higher, which will end on 31 December 2021. Originally, this was a measure when the obligation to wear respirators instead of drapes was gradually introduced and the insufficient supply of respirators on the market could cause a jump in prices. At present, we are already in a situation where the supply on the Czech market is sufficient and production capacities are adjusted to demand, so there is no risk of jump in prices caused by, for example, speculative trades. Therefore, it is no longer necessary to prolong this measure and thus remain in breach of European Union law, even though no specific act has yet been taken by the EU in this matter.
Source: mfcr.cz