Poskytování telekomunikačních služeb, služeb televizního a rozhlasového vysílání a elektronických služeb z pohledu DPH

Abstract

This bachelor’s work deal with of telecommunications, Broadcasting and Electronic Services from the VAT point of view. Since from 1st January 2015 changed VAT legislation, the aim of the work is to compare the legislation between 2014 and 2015. According to the change of legislation supplier’s selected services may use Mini One Stop Shop. This regime allows to pay VAT from selected services in one member state of European Union. In the work is in detail explained this new regime and also what brings this regime. Another change, which brought this legislation is the change the place of performance to supply selected services. The work practically shown the changes to supply selected services and their places of performance in 2014 and 2015. This work can serve as an instruction for subject who are on the beginning of supplying these selected services.