20. April 2021
  • Veronika Odrobinová
  • Dominik Beran

In addition to the COVID - 2021 programme, the Ministry of Industry and Trade has announced the COVID - Uncovered Costs programme to help entities, which registered a decrease in revenues in connection with the Covid-19 disease pandemic. The bonus (reference) period has been set at 1 January 2021 to 31 March 2021 (hereinafter the “Reference period”).

Any applicant, who is an entrepreneur – a natural person or a legal entity – and performed an entrepreneurial activity according to the trade licensing act or in a similar way, is entitled to the support. The turnover of the applicant needs to have decreased by a minimum of 50 % in the reference period, compared to the comparative period. As the comparative period, the applicant will choose the period from 1 January 2019 to 31 March 2019 or from 1 January 2020 to 31 March 2020.

An applicant, who was not established or did not begin his operation/activity (or did not become a self-employed person) until after 1 January 2020, may choose any three consecutive months in the year 2020 as the comparative period. An applicant, whose activity was reduced in the course of the period from 1 January 2019 and 31 March 2019, as well as in the period of 1 January 2020 to 31 March 2020 as a result of a relevant fact,[1] may choose the period of 1 January to 31 March immediately preceding this fact or as the comparative period, or any three consecutive months between October 2019 and the end of the year 2020.

Compared to the COVID - 2021, the calculations are more complicated and preparation of the request will be more demanding for the applicant. The basis for the request for the bonus is the call of the COVID – Uncovered Costs programme (hereinafter the “Call”).[2]

The applicant needs to present his economic results, based on an “Adjusted profit and loss statement” compiled by the applicant for the Reference period, according to the respective requirements stated in the summons. Uncovered costs for the purposes of the Call are understood to mean loss of the applicant, lowered by provided or expected support from programmes notified under point 3.1 of the Temporary Framework of the European Commission,[3] Antivirus A / B / A Plus and other support for costs/expenses included in the Adjusted profit and loss statement. A combination with other subsidy programmes is therefore possible, and the amount of these programmes will lower the loss, and thus the basis for calculating the support. It cannot be combined with the COVID – 2021 programme and the Compensation Bonus, though.

The amount of the support reaches 60 % of uncovered costs for the reference period, or 40 % of uncovered costs for the reference period for entrepreneurial entities with ownership interests of the state or a territorial self-government unit of the Czech Republic. Support within this Call is provided up to the maximum amount of CZK 40m per one applicant.

Requests will be accepted from 19 April 2021 to 19 July 2021. The support itself will be provided by 31 December 2021 at the latest.

We would like to point out the obligation to retain all necessary documentation for a period of 10 years from the time the decision on granting of support is issued. For the entire duration of this time, the applicant is obliged to submit to potential inspection. We would like to further point out that this is not a full list of the conditions of the programme that need to be fulfilled. This is an overview of the most important conditions. Prior to submitting a request, it is necessary to check the fulfilment of all conditions and rules for support to be granted.

We will be happy to assist you with preparing the request and all necessary documents, so please, do not hesitate to contact us in this matter.

[1] A relevant fact may be especially: a maternity leave, the period of parental allowance drawdown, interruption of business due to long-term sickness or other similar obstacles.
[2] Due to the conditions being relatively extensive, we refer to the official version of the Call, available here:
[3] The list is available here:


Author: Veronika Odrobinová, Dominik Beran