The Czech Republic has published Financial Bulletin No. 18/2021, which updates the VAT exemption provided for masks, respirators, in-vitro diagnostic tests, and vaccines for COVID-19. The decision essentially provides that the exemption applies for all such supplies, including imports and intra-Community acquisitions. The effective dates of the VAT exemptions are not changed and continue to apply until 3 June 2021 for masks and respirators and to 31 December 2022 for tests and vaccines.