Czech Republic Provides Temporary VAT Exemption for Masks and Respirators

The Czech Republic has published Financial Bulletin No. 8/2021 of 1 February 2021, which includes a decision issued by the Ministry of Finance providing for an exemption from VAT on certain supplies for COVID-19, including:

• Filter half masks and respirators intended to protect uses if approved as personal protective equipment (PPE) by the EU and meeting PPE by the EU and meeting filtration standards at least equivalent to FFP2, KN95, or N95; and
• Respirators (without exhalation valve) intend…