Problematika uplatňování DPH v neziskové organizaci

Abstract

The thesis focuses on non-governmental non-profit organizations which have registered for VAT either based on a statutory requirement or voluntary. The objective of this thesis is to evaluate the impacts of VAT payment on the activity of non-profit organizations and to carry out an analysis of possibilities of their activity, which they should consider. The theoretical part contains general characterization of non-profit organizations and conditions, under which they can become VAT payers. Attention is also paid to VAT application by non-profit organizations and connections, which non-profit organizations need to be aware of. The VAT application analysis is carried out based on documents provided by an actual non-profit organization. By way of conclusion, the impacts of VAT payment on non-profit organizations activity are evaluated.