Daň z přidané hodnoty s komentářem 2025 – Benda Václav (2025)

In this 15th updated edition of the commentary on the VAT Act, all changes to the VAT Act made between 2022 and 2024 are reflected, including a significant amendment made by Act No. 461/2024 Coll., which will predominantly take effect on January 1, 2025, and for some changes, on July 1, 2025 (some changes will take effect only on January 1, 2026; however, these are not the subject of the commentary, but the reader will find them incorporated in the form of editorial notes into the text of the law). The changes made by the aforementioned amendment are highlighted in bold in the text of the law for clarity, while changes effective from July 1, 2025, are indicated in a raster format.

Important amendments to the VAT Act in recent years
The amendments to the VAT Act approved and effective during the years 2022 to 2024 primarily respond to the adoption of legal regulations within the European Union (amendment regarding the application of tax for small businesses, registration for cross-border payments), and partly to insights from practice and tax administration, with the aim of clarifying certain provisions in the interest of simplifying the text of the law and better application in tax practice.

Among the adopted amendments, the most important laws are:
No. 366/2022 Coll. - increase in turnover to 2 million, related...