Uplatňování daně z přidané hodnoty u neziskových organizací

Abstract

Principles of value added tax apply to goods, services and transfer of real estate. VAT is a general tax on consumption exactly proportional to the price of goods and services. VAT is a basic element of the tax system of the Czech Republic since 1993. For the application of VAT is based on Act No. 235/2004 Coll. Value Added Tax, as subsequently amended, which is valid from the date of accession of the Czech Republic to the EU, namely 1 May 2004. VAT is an interesting topic and complicated especially for legal entities. I am helping as an accountant in the civil association, therefore the work is focused on applying VAT to non-profit entities. The work is divided into theoretical and practical part. In the theoretical section are shown and explained important concepts and formulas relating to VAT. Also in this section is a lot of cases and concepts explained with concrete examples. The practical part is focused on specific non-profit entity, which is a civil association that carries out both economic and non-economic activity. The practical part of captured on accounting period (calendar year) non-profit organization in terms of VAT.