Uplatňování DPH u zvláštních režimů a specifických postupů – Kuneš Zdeněk (2021)

The book is intended for all taxpayers who do not follow the standard regime when applying VAT, but use special regimes for VAT application. These include, for example, traders in used goods, artworks, collectibles, and antiques, as well as providers of construction or assembly services. Furthermore, the book is intended for taxpayers who provide travel services. Due to significant changes in the application of VAT for travel services from January 1, 2022, the book not only outlines the procedure for applying VAT until the end of 2021 but also explains the procedure from January 1, 2022, through examples. Due to changes prompted by the amendment of Council Directive 2006/112/EC of November 28, 2006, on the common system of value-added tax, the book explains new procedures for applying tax under the special regime of a single administrative location. Thus, the book is intended for taxpayers or identified persons who sell goods cross-border via the internet (e-shop). It explains the new procedure for applying VAT in the case of cross-border distance selling of goods, particularly the new threshold of 10,000 EUR and the possible use of the European Union regime. Additionally, changes for applying VAT in the case of services provided to final...