Dovoz a vývoz zboží z pohledu daně z přidané hodnoty

Abstract

The presented study work provides guidance for payer of value added tax, involved in import and export of goods. The work also includes theoretical characteristics of value added tax and defining the basic concepts associated with it. It also contains the knowledge of this tax’s history and its regulation. The general characteristic of imports, exports and mainly typical cases which are Czech companies daily confronted with are described as well. This study work also consist more detailed characterization of the major computerization of all customs procedures – e-customs and export control system. In a concrete example is presented how to provide data to tax declaration for both imports and the exports. Accounting of these transactions and conversion of foreign currency into Czech currency, which plays an important role in cross-border transactions is clarified there too.