DPH 2025 - výklad s příklady – Kuneš Zdeněk (2025)

The 21st edition of this publication contains an interpretation of all provisions of the VAT Act, including comments on the provisions of the VAT Act that are amended as of January 1, 2025, and July 1, 2025. The new edition also includes new or clarified interpretations of this law that have occurred in the past year.
The interpretation of all provisions of the VAT Act is supplemented with numerous practical examples that serve to explain the issues. This publication will be useful for everyone who encounters VAT in their work and needs to understand this matter.
In connection with the changes to the VAT Act from January 1, 2025, the publication explains in detail a fundamental change in determining turnover for the calendar year, the subsequent establishment of taxpayer status by law, and the extension of the scheme for small businesses to member states where the entrepreneur does not have a registered office (the so-called cross-border scheme for small businesses).
In relation to the introduction of the cross-border scheme for small businesses, the registration system for non-resident persons is fundamentally changing, the term "exempt person" is being abolished, the definition of acquisition of goods from another member state is being adjusted, and many other related provisions.