VAT 2025 - Law with summaries
VAT 2025: A Clear Overview of the Act with Key Changes
In the 22nd edition of this practical, proven publication, the author uses 188 clear charts to visually represent the VAT Act as it stands on 1 January 2025. These charts are always supplemented by the relevant sections of the Act, making this an invaluable tool. The clear overviews cover topics such as the new registration rules according to new turnover limits, the obligation to return deducted tax on 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, deduction for stolen stock, conditions for liability for unpaid tax, new VAT conditions for travel services, the simplified “call-off stock” scheme, when and how to use the advance coefficient, VAT corrections, how to handle year-on-year changes in tax rates, the domestic reverse charge mechanism, taxation of services in the EU, provision of services from the EU and third countries, changes to the scheme upon registration, VAT refunds upon deregistration, and more. The appendix includes VAT forms and a list of electronically supplied services.
Jiří Dušek
Ing. Jiří Dušek works as a consultant for a company focused on corporate information systems, having previously served as the managing director of the same company. He has been working in accounting for nearly 30 years and has been applying his extensive tax experience in his practice since 1994, when he became a tax advisor. He was involved in the implementation of the ASŘ (1980) and ASŘ ZPOK (1990) information systems. From 1999, he participated in the development of the WinFAS information system, including the implementation of IFRS. Throughout his extensive lecturing career, he has primarily focused on financial statements and amendments to tax laws. He has transferred his experience from many years of practice into numerous professional publications on accounting and taxes. He also became a pioneer of pental accounting.
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| Code: | EK56488 |
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