DÚVaP 9-10/2025 Odpočet DPH v poměrné a krácené výši

The rules for applying VAT on input for received taxable supplies are not simple at all. What else needs to be considered besides the basic rules?
The second chapter contains the most common templates of contracts, agreements, and documents in the field of labor law. These are templates of legal actions and procedures that employers in both business and non-business sectors use in everyday personnel practice.

VAT deduction in proportional and reduced amounts
The rules for applying the VAT deduction on input for received taxable supplies are not simple at all. In addition to the basic rules outlined in Sections 72 and 73 of the VAT Act, it is necessary to carefully consider a number of other contexts, some of which will only arise in the future and may differ from the original intention of the taxpayer or their estimate. In relation to these contexts, it is then necessary to apply the relevant tax correction procedures from the perspective of VAT (adjust the deduction accordingly and, if necessary, submit an additional tax return).
In addition to the basic rules regarding VAT deductions, it is also necessary to take into account the relevant transitional provisions in the laws by which the VAT Act has already been amended multiple times. Transitional provisions...