VAT 2024 - Law with summaries

In the 21st edition of this practical, proven publication, the author uses 171 overviews to clearly " displays“ VAT Act as amended on 1 January 2024. These overviews are always supplemented with sections of the law, which gives you an invaluable assistant. Illustrative overviews include e.g. amendment to the lease of immovable property, Vouchers, control reports, complete summaries of types and adjustments of deductions, chain stores, deduction for theft of stock, the terms of liability for unpaid tax, new VAT conditions for travel services, simplified mode „ call-offstock“, when and how to apply the advance coefficient, VAT corrections, as with the change in the annual tax rate, domestic reverse charge, Taxation of services in the EU, provision of services from the EU and third countries, mode changes during registration, VAT refund on cancellation of registration and more. Sending goods is replaced by the new term distance selling. New VAT forms and a list of services provided electronically are attached.