Daň z přidané hodnoty a systém reverse charge

Abstract

This thesis is focused on the analysis of the reverse charge system. The first chapter deals with the development of value added tax after the Czech Republic joined the European Union. The second chapter analyzes the reverse charge system and the rules for its use. The last chapter focuses on the practical application of the reverse charge system in three companies trading within the European Union. The aim of this thesis is to explain to the reverse charge. The work is focused on analyzing the application of the reverse charge system, also deals with the obligations associated with the use of the principle and describing problems that may arise in connection with the use of taxation. It also describes the obligations and recommendations payers, providers and recipients.