VAT - law with summaries

In the 17th edition of this practical, proven publication, the author uses 155 clear diagrams to illustrate " displays" VAT Act. The full text applicable as of 1 September 2020 is thus uniquely supplemented with summaries of the sections of the Act, making it an invaluable tool.

Illustrative summaries include, for example: Vouchers, control reports, delivery of selected immovable property, complete summaries of types and adjustments of deductions, transport at chain stores, deduction for theft of stock, the terms of liability for unpaid tax, who is an unreliable person, simplified mode „ call-off stock“, when and how 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, changes to the scheme upon registration or cancellation, and more.

In the appendix are the VAT forms and e.g. a list of basic rates in the EU, including the TIN structure, and a list of services provided electronically.