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
Jan Lasák chairs M&A FORUM 2026
KŠB partner Jan Lasák served as academic lead and moderator of M&A FORUM 2026, the eighth edition of the conference organised by Akademie C. H. Beck, held on 4 November at Stages Hotel Prague. The event has become a fixture in the Czech M&A calendar, bringing together leading practitioners from private practice, the judiciary, academia and in-house legal teams.
Richard Schmidt spoke at the Czech Competition Authority’s St. Martin's Conference 2026
KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.
Helena Navrátilová on Three Decades of the Advent Concerts of Good Will
KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.
