VAT DEDUCTION IN THE COMPANY. TAXES 4/2025

Are you wondering how to properly account for VAT in your company? Do you want to avoid mistakes and unpleasant consequences from the tax authorities? Reach for a guide that will dispel your doubts and help you navigate the intricacies of the regulations.

• Comprehensive discussion of the principles of accounting for input tax.
• Accessible explanations of the conditions for VAT deduction.
• Practical examples of expenses questioned by tax authorities.
• Checklist for VAT deductibles - quick verification of correctness.
• Explanation of problematic issues related to VAT deduction in specific situations.
• Current interpretations of tax authorities and case law.

The guide "VAT deduction in the company" is an invaluable source of knowledge for every entrepreneur, accountant and tax specialist. The publication comprehensively discusses the principles of accounting for input tax on company expenses, explaining in an accessible way what conditions must be met to take advantage of the deduction, and within what time limit it can be done. The principles of correcting deducted VAT in connection with a received correcting invoice or a change in the intended use of purchased goods are also presented. Examples are used to discuss what expenses may be questioned by tax authorities.

The publication includes a checklist for VAT deductibles so that they can quickly check whether they can deduct VAT from the received invoice. From the publication, the reader will learn, among other things: What conditions must be met to take advantage of VAT deduction on company expenses? Within what time limits can VAT be deducted? How to correct VAT deductions made? What expenses cannot be deducted VAT from? The guide explains problematic issues related to VAT deduction in many specific situations - including expenses related to passenger cars. An advantage of the study is the clear organization of detailed issues.

In addition, the explanations and tips on individual problems are accompanied by practical examples illustrating key issues. Thanks to numerous practical examples and current interpretations of tax authorities and case law, the publication is a support for VAT payers, as well as for specialists in accounting departments and in the accounting office. The edition contains 96 pages in 192x288 mm format, paperback. Year of publication: 2025. Publisher: Infor.