VAT in the health care sector as of 1 April 2012
The General Financial Directorate (“GFD”) published information concerning the application of VAT in the health care sector starting 1 April 2012. The GFD specifies tax-exempt supplies and supplies to which reduced or basic tax rates apply in connection with the adoption of the Health Care Services Act and related acts[1].
Starting 1 April 2012, supplies constituting a health care service pursuant to the Health Care Services Act which are delivered by a duly licensed health care services provider and aimed at treating or protecting human health will be considered as tax exempt. To determine whether a supply is tax exempt, the purpose and target of the services shall be decisive. Examples of tax exempt and non-tax exempt supplies have been provided by the GFD. The GFD also emphasized that the method of payment for the services shall no longer be decisive for determining whether a specific supply is tax exempt or not.
[1] Act No. 372/2011, Coll., on Health Care Services, Act No. 373/2011, Coll., on Specific Health Care Services and Act No. 374/2011, Coll., on Health Care Rescue Service
Other articles
When too much prevention does more harm than good
At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.
KŠB Advises on the Establishment of FIDUROCK Retail Parks Fund SICAV
Kocián Šolc Balaštík advised Fidurock on the establishment of FIDUROCK Retail Parks Fund SICAV, an investment fund targeting qualified investors and focused on areal estate portfolio in the Czech Republic and Slovakia.
KŠB Announces Senior Appointments: Ivo Průša Named Partner; Dana Jacková, Jana Guričová and Ján Béreš Promoted to Counsel
Kocián Šolc Balaštík (KŠB) has recently made several senior appointments within its leadership team. Ivo Průša has been named Partner as of 1 January 2026, while Dana Jacková, Jana Guričová and Ján Béreš have been promoted to the position of Counsel.
