Implemetance elektronické evidence tržeb

Abstract

This bachelor thesis is focused on electronic records of sales, which is, since 2016, being implemented in the Czech Republic. The implementation process consists of four phases. The main purpose of electronic record of sales is to reduce the administration related to tax inspections and to improve the tax collection. The first part of bachelor thesis deals with electronic records of sales from theoretical point of view. It describes phases in which electronic records of sales are implemented, steps required in the implementation process, ways of evidence and receipt requirements. The second part describes electronic records of sales in Croatia and Slovakia. The following two parts are practical. Third part focuses on current condition of records of sales in SmVaK Ostrava, a.s., fourth part describes the process of implementation of electronic records of sales in this company.