Problematika daně z přidané hodnoty ve vybrané obchodní společnosti

Abstract

This thesis focuses on the issue of value added tax (VAT) in the selected business company. The theoretical part characterizes the principles and function of VAT, defines the terms related to it, explains how the application of VAT works when different conditions are set and describes the processes leading to the determination of the tax liability. The practical part of the thesis was divided into 3 subchapters. The first subchapter defines a suggested solution to the problem of using cars in the form of operating lease for business and private purposes in the selected business company, the second subchapter assessed the problem of accepting tax documents issued by the customer by self-billing and its consequences on VAT reporting and the third subchapter presents some other interesting facts and tips in connection with VAT problematics.