1000 řešení 3-4/2023 Zákon o DPH po novele

As of January 1, 2023, an amendment to the VAT law came into effect, which primarily increased the turnover limit for mandatory registration of taxpayers and for the possibility of deregistration at the taxpayer's request. In the set of examples from Ing. Václav Benda, the most significant substantive changes are explained in comparison to the previous legal status... Important information regarding the accounting closure and the upcoming tax return can be found in the permanent sections Taxes in Practice and Accounting Procedures.