Přenesení daňové povinnosti u daně z přidané hodnoty v České republice

Abstract

The aim is to analyze the reverse charge mechanism in the Czech Republic, its progression according the amendment to the law on VAT and directives of the European Union, to compare its advantages and disadvantages and benefit for the application of VAT in Czech Republic. The reverse charge mechanism is applied for the delivery of goods or provision for services with a high risk of VAT fraud and currently it is the most important tool in the fight against tax evasion, as such, is at work evaluated. The first chapter contains a brief description of the current application of VAT in the Czech Republic, while the second chapter contains the analysis of the reverse charge mechanism at Czech Republic and within the trading between EU Member States. In the third chapter is on practical examples compared to standard VAT system, the application of the reverse charge mechanism in Czech Republic and also application of the reverse charge mechanism within the trading between EU Member States.