Aplikace kontrolního hlášení ve vybrané obchodní korporaci

Abstract

The author of the work dealt with the application of VAT Control Statement in the selected business corporation. First she defined the taxes in general, then focused on the value added tax. Subsequently she dealt with the VAT Control Statement. In the second part of the work she presented a selected business corporation, including accounting software the company uses. In the last part of the work she analyzed the specific VAT Control Statement for the month of January. The work ends with a comprehensive evalution of the VAT Control Statement implementation. The main problem in establishing control reports was the data migration to the new accounting system. An error occurred in registration numbers. These errors can be prevented by electronic invoicing between buyers and suppliers.