The Czech Republic has published Financial Bulletin No. 38/2020 of 21 December 2020, which includes a decision issued by the Ministry of Finance providing for a deferral of the payment of VAT and road tax by taxpayers subject to government restrictions in response to COVID-19. This includes that no interest will be imposed for late payment of VAT for the monthly periods of September 2020 to March 2021, or the corresponding quarterly periods, provided that payment is made by 16 August 2021. L…