Poskytování elektronických služeb v rámci EU z pohledu DPH

Abstract

This diploma focuses on supplying electronic services within EU from the point of view of VAT. The work is divided into two theoretical parts and one practical part. The first theoretical part deals with VAT legislation, subject, base and calculation, the characteristic features of taxpayers and with tax administration. The second theoretical part is devoted to individual services from the point of view of VAT and to rules which are applied to determine the place of performance. The conclusion of the theoretical part focuses on mini one stop shop and reverse charge which are the regimes the providers of electronic services encounter within their economic activities. The practical part deals with the comparison of these services of taxable and non-taxable persons from the point of view of the supplier's obligations that have to be fulfilled towards the tax administrator and with the issues of these services which need to be tackled by the providers. The thesis includes an analysis of impact of European Commission’s proposal on service providers.