VAT 2026 - interpretation with examples

The twenty-second edition of this publication provides an explanation of all provisions of the VAT Act, including commentary on the provisions of the VAT Act that were amended during 2025 and as of 1 January 2026.
Key changes have occurred, in particular, in the areas of: application of tax on the supply of immovable property; definition of housing and social housing constructions; calculation of the floor area of buildings and living spaces for VAT purposes; financial activities exempt from tax without the right to deduct tax; and tax refunds. The explanation of all provisions of the VAT Act is supplemented by numerous practical examples, which serve to better explain the subject matter. The publication will therefore be useful for anyone who deals with VAT in their work and needs to understand this topic.