DÚVaP 9-10/2024 DPH ve stavebnictví - počty, slevy na dani, osvobození příjmů od daně u FO

Are you building or planning to build, renovate? For you, we have prepared an updated article that comprehensively explains the issue of VAT in construction according to the currently applicable legal regulations. The amendment to the VAT Act, following the new Building Act, has brought about partial changes in this area, which are highlighted in the text. Do you provide construction and assembly work abroad as well? We will explain the correct procedure for applying the tax using examples. Long-term issues in practice for construction and assembly work also arise from the reverse charge mechanism on the recipient of the service. It is very important for individual income tax payers to know all their options for optimizing their tax liability so that these options do not lapse in the relevant tax period. One way to reduce the tax liability of individual income tax payers is to fully utilize all non-taxable parts. In the individual chapters and numerous examples, we base our information on the latest version of the Income Tax Act for 2024. VAT in construction, assembly and construction work In accordance with Act No. 89/2012 Coll., the Civil Code (hereinafter referred to as the Civil Code), VAT has not been used in the VAT Act since January 1, 2014...