Description
This Czech-language tax and accounting publication examines the rules for defining supplies exempt from tax without entitlement to a deduction and for reporting them in tax returns. It covers the increase in the flat-rate tax from 2026 and the conditions for entering and remaining in the flat-rate regime, along with financial activities and VAT, flat-rate tax for self-employed people, changes to decisive income amounts in health insurance, the abolition of withholding tax, taxation of income from the future sale of assets, securities and cryptoasset transfers, gambling and competition winnings, VAT issues after deregistration, VAT refunds on exported goods, property rental, accounting entities, deferred tax, depreciation, breaches of employment duties, the decisive period in health insurance, the new minimum wage and its effect on personal income tax, and practical deadlines for December 2025.
Informations
Author: Děrgel Martin
Language: Czech
Publication date: 19 novembre 2025
Manufacturer: PORADCE s. r. o.
Genres: Social sciences, Books, Specialized and technical literature
Type: Books - paperback
Pages: 70
ISBN/EAN: 9771214322592