Uplatňování DPH ve stavebnictví

Abstract

Bachelor thesis deals with the issue of value added tax in the building industry, it is mainly primarily focused onan issue od reverse charge. The first part deals with the characteristization of basic terms from value added tax which in practice normally. The second part is devoted mainly to specific features of VAT rates in the building industry, tax rates, advances and other specificties of this issue. The last part of the thesis is focused on the practical part of specific cases of the fictitious company LAPOR, spol. s.r.o. in which all the theoretical knowledge of the theoretical part of the thesis was applied. The thesis is based on valid legislation effective as of 1 July 2017.