Daň z přidané hodnoty a její aplikace při obchodování se zbožím v rámci Evropské unie

Abstract

This bachelor thesis addresses value added tax (hereinafter referred to as VAT) and its application in trading goods within the European Union. The goal is to analyze the application of VAT in practice and the subsequent completion in of basic forms and statements. In the bachelor thesis, the basic concepts used in the whole VAT issue are clarified, both for domestic transactions and for transactions within the European Union. For each types of delivery or purchase of goods from the European Union, the conditions to be complied with are defined trading with suppliers or customers from other member countries. All the theoretical knowledge gained from this bachelor thesis is transferred into fictitious intra-community fulfilment, on which it is described, what must be observed, in which forms what information is written and by deadlines these forms must be filled. The methods of analysis, description and synthesis are used in this bachelor thesis.