VAT 2022 - law with summaries

In the 19th edition of the practical, proven publication, the author illustrates in 165 summaries „ displays“ The VAT Act as amended on 1 January 2022. These summaries are always supplemented by the sections of the Act, giving you an invaluable tool.

Illustrative summaries include, for example: amendment to the lease of immovable property, Vouchers, control reports, complete summaries of types and adjustments of deductions, 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 several summaries, it mentions the forthcoming major change in the shipment of goods, which is replaced by the new term distance selling. VAT forms and a list of services provided electronically are attached.