Elektronická evidence tržeb v České republice
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis deals with online system of electronic record of sales, which has been launched in the Czech Republic on 1st Decemeber, 2016. There are primarily explained basic concepts related to the ERS and the value added tax, because ERS tries to solve fraud carried out on this tax. The last part of thesis examines impact of the introduction of the ERS on the selected business entity. Analyzed is mainly VAT of businessman, but too discount on record of sales.
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Import 23/08/2017
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VAT, turnover, ERS, POS equipment, receipt, urecorded income