Poradce 5-6/2025 Zákon o dani z přidané hodnoty

Value Added Tax is one of the most important sources of revenue for the state budget. It is paid by everyone when purchasing most goods and services, which is why it is sometimes referred to as a universal tax or a versatile tax. The principle of this tax is that the supplier, if registered as a taxpayer, must pay a portion of the value from the transaction if that transaction is subject to tax. Conversely, the buyer can, under certain conditions, apply for a refund of the tax paid to the supplier (taxpayer) during the transaction. It is a type of indirect tax because it is not possible to definitively determine the taxpayer in advance, that is, the person who will ultimately pay the tax. Only the person who pays the specific indirect tax to the state, that is, the taxpayer, can be defined.