Elektronické obchodování z pohledu nových pravidel zákona o dani z přidané hodnoty

Abstract

This bachelor thesis deals with the new rules of the Value Added Tax Act in the field of electronic commerce effective from 1.10.2021. The aim of the thesis is to explain the new rules of the Value Added Tax Act and to compare them with the rules that applied until this date. The bachelor thesis is divided into theoretical and practical part. The theoretical part deals with the theoretical aspects of taxes in the Czech Republic and subsequently the tax aspects of electronic commerce. In the practical part, the new value added tax rules are applied to selected specific cases. Several model situations have been created, which show the rules of taxation of electronic shops after the amendment to the Value Added Tax Act and compare them with the rules before this amendment.