On December 16, 2020, in a financial bulletin, the Czech Republic Ministry of Finance announced that certain medical items would be exempt from value-added tax (VAT) from December 16, 2020, through December 31, 2022, due to the COVID-19 pandemic. The exemption applies to in-vitro diagnostic medical devices for testing and vaccinations. Supplies of certain goods to combat COVID-19 for state entities, charities, and rescue units are exempt from customs duties and VAT until April 30, 2021.
Financial Bulletin 35/2020 can be found here in Czech:
https://www.mfcr.cz/cs/legislativa/financni-zpravodaj/2020/financni-zpravodaj-cislo-35-2020-40305
The announcement can be found here in Czech:
https://www.financnisprava.cz/assets/cs/prilohy/fs-pro-media/INFO_prominuti_dph_testy_ockovani.pdf
The customs duties and VAT exemption extension information can be found here in Czech:
