Aplikace daně z přidané hodnoty ve stavebnictví

Abstract

Bachelor thesis deals with the issue of value added tax in the building industry, it is primarily focused on an issue of a reverse charge. The goal is to give readers certain support with applying value added tax in the building industry. To achieve this goal tax legislation have been analyzed and interpreted and mechanism of the reverse charge have been explaind. Attention is paid to proper invoicing and flawless keeping record for vat purposes. For better understanding theoretical findings are applied to model examples and finally an analysis of problematic areas is done. The result of this work is a clear guidance for taxpayers who do business in the building industry but also for those who are confronted with the issue of the application of value added tax in the construction industry when studying or in a business life.