Praktická aplikace DPH u klientů vybrané daňové kanceláře

Abstract

The goal of this bachelor thesis is to introduce reader with VAT. This thesis deals with basic characteristics of concepts stated in Law on Value Added Tax, subjects of tax, tax rate, invoice, base of tax , etc. reader is clarify with basic teoretical knowledge with he can simply understand practical application. Thesis is in theoretical and applied nature. Theoretical part shows how taxpayer will proceed with solution of his accountant case. Application part solves specific cases of clients of specific tax office, in which solves mainly cases of the reverse charge a more accepted and effected taxable supplies. This bachelor thesis contributes to increase knowledge about VAT. Result of bachelor thesis is visual procedure how to proceed in certain accounting cases. The reader will be able to calculate amount of tax and even base of tax acording to practical application chapter. At the end is summary of the most important findings, which the tax payer must take notes.