DÚVaP 3-4/2025 Účetní závěrkou to nekončí

VAT on services and goods in 2025, Social, health, and sickness insurance for 2025

Anyone responsible for preparing the financial statements knows this. The work does not end with the completion of the "old" statement; it continues in a regular manner because, at the moment when the financial statement of the previous accounting period is already in the so-called "ribbons," a new accounting period is already underway. And unless it is a very small accounting unit with just a few accounting entries, the new period is already in "full swing."
In the second chapter by Ing. Václav Benda, the general rules for defining the subject of VAT and some basic terms used in the VAT Act related to the supply of goods and the provision of services are explained, and subsequently, using examples, the rules for determining the place of performance for these transactions are clarified. Furthermore, the rules for applying tax to vouchers, which are associated with the obligation to accept them as payment for the supply of goods or provision of services, are briefly explained.
The Public Health Insurance Contribution Act regulates the amount of contributions to public health insurance, penalties, payment methods, control, maintenance of the central register of insured persons, redistribution of contributions, and…