Description
This Czech-language practical guide presents the VAT Act as valid on 1 January 2025 through 188 clear overviews, each supplemented with the relevant sections of the law. It covers the new registration rules based on revised turnover limits, the obligation to repay input tax deductions for receivables unpaid six months after their due date, changes to the place of supply for online events, the small-business scheme, complete overviews of types and adjustments of deductions, chain transactions, deductions in cases of stolen stock, liability for unpaid tax, new VAT rules for travel services, the simplified call-off stock regime, when and how to use an advance coefficient, VAT corrections, changes resulting from year-on-year tax-rate changes, the domestic reverse-charge procedure, taxation of services in the EU, the provision of services from the EU and third countries, changes to the registration regime, VAT refunds upon cancellation of registration and more. The appendix contains VAT forms and a list of electronically supplied services.
Information
Author: Dušek Jiří
Language: Czech
Publication date: January 30, 2025
Manufacturer: GRADA Publishing, a. s.
Genres: Accounting, Books, Specialized and technical literature, Social sciences, Economics
Type: Books - paperback
Pages: 318
ISBN/EAN: 9788027156641