Kontrolní hlášení – povinnosti obchodní společnosti při správě DPH

Abstract

The issue of the Diploma Thesis is the newly approved VAT Control Statement and the Company’s liabilities related with VAT administration. In the second chapter is defined the Value added tax, the progress of the VAT and the harmonization of the VAT in EU. Later all of the VAT Company’s liabilities are explained, the Tax Return, the Recapitulative Statement to Value Added Tax and Intrastat. In the third chapter is deeply described the VAT Control Statement and it’s mentioned the example of the Carousel Fraud, which should be eliminated by this new statement. In the last part of the thesis, I have analyzed the main changes, which had to be done in the DHL Express’s accounting software.