Detail kurzu

Application of VAT in Czech Republic with reference to current CZ and EU legislative scope

TSM, spol. s r.o.

Popis kurzu

Cílová skupina /target audience/: expatriate specialists and CFO of subsidiaries established in Czech Republic
Cíl semináře /goal of seminar/: Application of VAT focused on Czech VAT payers in line with current CZ and EU legislation with emphasize on commercial sector
Seminar structure in main points:

  • Scope of VAT act 235/2004 Coll., interaction with VAT EU directive
  • Persons recognized in VAT act – section 6
  • Liability to charge the tax in domestic transactions /supply the goods and services/ – section 20, 20a, 21, 22 VAT act
  • Qualifications for VAT deduction – section 72 – 78 VAT
  • Role of VAT kontrol statement – section 101
  • Exempted transactions without the right to deduction – section 51– 61
  • Exempted transactions with the right to deduction – section 64 – 71
  • VAT recapitulative statement /EC sales list/
  • Intracommunitary supplies and purchases of goods – section 24, 25, 64
  • Export and import – section 23, 66, 68, 69
  • Intracommunitary and third country services
  • Correction of taxable amount – section 42, 43
  • Special areas – realties, work on movable asset, lease contracts
  • Amendment of VAT act 2019

Obsah kurzu

Cílová skupina /target audience/: expatriate specialists and CFO of subsidiaries established in Czech Republic
Cíl semináře /goal of seminar/: Application of VAT focused on Czech VAT payers in line with current CZ and EU legislation with emphasize on commercial sector
Seminar structure in main points:

  • Scope of VAT act 235/2004 Coll., interaction with VAT EU directive
  • Persons recognized in VAT act – section 6
  • Liability to charge the tax in domestic transactions /supply the goods and services/ – section 20, 20a, 21, 22 VAT act
  • Qualifications for VAT deduction – section 72 – 78 VAT
  • Role of VAT kontrol statement – section 101
  • Exempted transactions without the right to deduction – section 51– 61
  • Exempted transactions with the right to deduction – section 64 – 71
  • VAT recapitulative statement /EC sales list/
  • Intracommunitary supplies and purchases of goods – section 24, 25, 64
  • Export and import – section 23, 66, 68, 69
  • Intracommunitary and third country services
  • Correction of taxable amount – section 42, 43
  • Special areas – realties, work on movable asset, lease contracts
  • Amendment of VAT act 2019

Cílová skupina

Veřejný kurz

Kontaktní osoba

Ing. Irena Spirová, LL.M
+420 517 333 699
info@tsmvyskov.cz

Hodnocení




Organizátor