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Vysoká škola báňská – Technická univerzita Ostrava
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This thesis is about Special Value Added Tax Scheme for Small Enterprises. Small entrepreneurs with certain turnover can use this scheme. They can use cross-border scheme for small enterprises newly. The rules valid in the Czech Republic until the end of 2024 and from 2025 for this scheme are analyzed here. The rules are according to Council Directive on the common system of Value Added Tax and Czech Value Added Tax Act. These rules are demonstrated on three model situations.
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cross-border scheme for small enterprises, harmonization of union law, special scheme for small enterprises, value added tax