121. rulebook on implementation of the law on value added tax

<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX
(3) The recalculated tax rate for the reduced rate of VAT shall be calculated in the following way:
prescribed VAT tax rate x 100
recalculated tax rate = ------------------------------------------ =
100 + prescribed VAT tax rate
7 x 100 700
= -------------- = --------- = 6.54
100 + 7 107
VIII TAX EXEMPTIONS
1.Exemprtions of public interest
Article 57
(postal services)
Public postal services referred to in Article 26 item 1) of the Law shall be considered to be:
1. receipt, transport and delivery of letters and parcels and imprints for the blind in domestic
and international traffic,
2. collecting letters and parcels through public mailboxes or postal offices,
3. distribution, transport and delivery of letters and parcels,
4. post office box related services,
5. transfer of telegrams, postal and phone money orders in domestic and international traffic.
Article 58
(health care services)
Health services that are exempt from VAT payment by virtue of Article 26 paragraph 2) of the
Law shall in particular include: basic health care activity, dentistry activity, including delivery of
products of dental prosthetics and related services, specialist’s outpatient department activity,
specialist’s hospital activity; laboratory services and other diagnostic services; first-aid stations
rendering health assistance to patients and injured persons; health services which clinics,
institutes and other health care institutions operate either as outpatient departments or hospitals;
health activity in spas (preventive care, specialist’s clinics and hospital rehabilitation on doctor’s
order, with accommodation and use of natural healing medicaments) and delivery of blood and
organs for implantation.
Rulebook on Implementation of the Value Added Tax Law
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