VAT exemption when testing for COVID-19
1.04.2021Company: PricewaterhouseCoopers Česká republika, s.r.o.
Following the mandatory testing of employees at COVID-19 and the resulting ambiguity in the treatment of VAT, the financial administration decided to clarify the conditions for the exemption of these services from VAT. The Directorate-General for Finance states in official information that COVID-19 testing services, whether mandatory or self-paying, are exempt from VAT without the right to deduct. These services include not only antigen or PCR testing for the presence of the virus, but also testing for the presence of antibodies. This approach will be officially applied with effect from 1 April 2021.
Martin Diviš, Tomáš Vlk, Dita Blažková
PwC | Daňové a právní služby
https://blog.pwc.cz/pwc_ceska_republika_news/2021/03/osvobozen%C3%AD-dph-p%C5%99i-testov%C3%A1n%C3%AD-na-covid-19.html
Tags: Finance | Taxes & Accounting | Health |
