The Czech Ministry of Finance recently announced a further extension of relief measures in response to the COVID-19 pandemic. The measures include:

• The postponement of the deadline for filing income tax returns until 18 August 2020 for the 2019 tax year, with a waiver of associated penalties for late filing/payment (not available for registered large taxpayers);
• The postponement of the deadline for the notification of exempt income until 18 August 2020, with a waiver of associated penalties for late filing;
• A VAT exemption on the free (gratuitous) supply of basic protective equipment, respirators, disinfectants, etc., for which the obligation to declare tax arose in the period from 18 May 2020 to 31 July 2020;
• The waiver of interest on overdue taxes arising from 12 March 2020 to 31 December 2020 in cases where the tax administrator has authorized deferral or payment in installments for reasons related to COVID-19; and
• The waiver of administrative fees for submitting applications to the tax or customs office made before the end of 2020, including applications for delayed tax payment or payment installments, applications for waiver of interest, etc.

The measures also include the postponement of the return and payment deadline for real estate acquisition tax until the end of 2020, with a waiver of associated penalties for late filing/payment. However, it is possible that no return/payment will be required if a draft bill for the repeal of the tax is approved in parliament.