VAT 2026

In the 23rd edition of this practical, proven publication, the author uses 193 diagrams to clearly illustrate the VAT Act as amended on 1 January 2026. These diagrams are always supplemented with the relevant sections of the Act, providing you with an invaluable aid. The diagrams cover, for example, new rules for tax refunds, conditions for the export of goods in a traveller's personal luggage, the obligation to reverse a deduction for receivables unpaid within 6 months of their due date, changes to the place of supply for online events, the scheme for small businesses, complete overviews of deduction types and adjustments, chain transactions, conditions for liability for unpaid tax, VAT conditions for travel services, the simplified “call-off stock” scheme, when and how to use the provisional coefficient, VAT adjustments, the reverse charge mechanism in the Czech Republic, the taxation of services in the EU, the provision of services from the EU and third countries, changes in the scheme upon registration, VAT refunds upon deregistration, and more. The appendix includes VAT forms and a list of electronically supplied services.