Uplatňování DPH ve školství v České republice

Abstract

This bachelor Thesis is determined mostly for economists and accountants working at the elementary and high school level in the position non-profit subjects. The observation and maintenance of tax regulations, including the tax law about added value belongs among their responsibilities. Basic important information is given here, which are essential for ensuring the correct procedure when accounting for VAT. The aim of this thesis was to show the difference in the way of observing turnover for the purpose of mandatory registration of VAT in non-profit subjects. In this thesis, I attempted to clearly introduce the established law of added value, which essentially relates to elementary schools and high schools.