Based on the recently published decree of the minister of finance, VAT payers are exempted from duty to pay VAT on gratuitous supplies of specific medical goods, which were (or will be) provided in the course of the emergency status.
The minister of finance chose to apply the tax remission under Section 260 of the Tax Code, which applies to gratuitous supplies of many types of goods that all have one thing in common – they comprise goods for medical purposes that are necessary in the fight against the spread of the coronavirus (e.g. masks, gloves, diagnostic testing kits, ventilators). Even though we consider the legislative framework of the abovementioned VAT remission to be a bit loose, we believe that in practice, VAT remission will be applied without reservations in case of the specified types of goods.
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