The Czech Ministry of Finance has announced a VAT exemption on the gratuitous supply of goods and services made to the Integrated Rescue System, the Army of the Czech Republic, health service providers, and social services facilities for COVID-19. For the purpose of the VAT exemption, supplies made to such institutions are assumed to be for COVID-19 in order to reduce the administrative burden. A general VAT exemption is also provided on gratuitous supplies of good to mitigate the spread of COVID-19, including personal protective equipment, respirators, disinfectants and raw materials for their production. The VAT exemptions apply retroactively from...