Daň z přidané hodnoty při intrakomunitárních dodávkách zboží

Abstract

This thesis deals with the issue of value added tax for intra-Community supplies of goods. Is treated according to the latest amendment no. 235/2004 Sb., of value added tax, as amended with effect from 1 January 2013. The aim of this work is to apply in practice the application of value added tax on the trade of goods within the European Union. Point out possible errors in reporting of value added tax. This work also explains how to properly fill Intrastat reports and summary reports. All theoretical knowledge is applied to a fictitious company and its business transactions.