Registrace k dani z přidané hodnoty

Abstract

This thesis deals with registration for Value Added Tax The aim of this thesis is to outline an overview of tax-payer registration for exceeding sales after cancellation of registration and comparison of registered companies as separate tax payers and registered as a group. The first chapter deals with indirect taxes, especially VAT. The second chapter is devoted to registration and cancellation of VAT registration. The third chapter focuses on examples relating to registration of the tax.