STING:S_BR_NDA_k Value Added Tax - Course Information
S_BR_NDA_k Value Added Tax
STING ACADEMYsummer 2026
- Extent and Intensity
- 0/0. 6 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Pavlína Žukovská (seminar tutor)
- Guaranteed by
- Ing. Ondřej Babuněk, Ph.D.
Centre for Accounting and Taxation – Academic Department – STING ACADEMY - Timetable of Seminar Groups
- S_BR_NDA_k/01: Sun 15. 2. 10:25–11:55 BR Učebna 01, 13:00–17:50 BR Učebna 01, Sun 22. 3. 8:45–11:55 BR Učebna 02, Sun 17. 5. 8:45–11:55 BR Učebna 02, P. Žukovská
- Prerequisites (in Czech)
- SOUHLAS
- Course Enrolment Limitations
- The course is offered to students of any study field.
- Course objectives
- The course specifies the area of indirect taxes and the position of value added tax within the tax system. The aim of the course is to provide students with the theoretical foundations and methodological procedures for applying value added tax (VAT), which are necessary for the correct assessment of individual specific cases in the field of VAT. Students will acquire the knowledge required for the correct application of procedures when dealing with specific VAT-related situations.
- Syllabus
Lectures:
- The position of indirect taxes within the tax system of the Czech Republic; the structure of the Value Added Tax Act, including the link between the Czech VAT Act and the Directive on the common system of VAT.
- Subject matter of VAT, exclusions from the scope of VAT, territorial applicability.
- Definition of basic concepts in the application of VAT: turnover, economic activity, consideration, taxable supply, input tax, output tax, tax liability; examples of situations involving different types of persons.
- VAT taxable persons: VAT payer, identified persons, taxable persons, VAT group. Mandatory VAT registration, calculation of turnover for registration purposes, input tax deduction upon VAT registration, cancellation of VAT registration, voluntary registration.
- Determination of the place of taxable supply in the supply and distance selling of goods, provision of services, and transfer of immovable property.
- Date of taxable supply, selected specific cases involving services: partial and recurring supplies, vending machines, consumption of energy, etc., within European Community countries.
- Determination of the taxable amount for VAT calculation, VAT calculation procedures, model examples of applying VAT rates to different types of taxable supplies.
- Types of tax documents and their required particulars.
- VAT exemptions: exempt supplies with the right to deduct input VAT, and exempt supplies without the right to deduct input VAT.
- Basic principles of VAT deduction, reduction of deduction: proportional and reduced deduction, VAT adjustment, VAT refund.
- Special schemes and specific VAT procedures, electronisation of VAT.
- VAT return, recapitulative statement, tax administration.
- Literature
- Teaching methods
- The method of instruction is described in the Study and Examination Regulations of Sting University.
- Assessment methods
The examination consists of a theoretical and a practical part and is conducted in written form.
Full-time form of study:
Method of course completion – examination. Requirements for admission to the examination: successful completion of tests during the semester. Examination requirements: a written test with a maximum possible score of 100 points, which must be passed with a minimum success rate of 60%, followed by an oral examination covering the knowledge acquired in lectures and seminars.
Combined form of study:
The examination consists of both a written and an oral part. The examination covers the content of all individual lectures within the course.
- Language of instruction
- Czech
- Enrolment Statistics (recent)
- Permalink: https://is.newton.cz/course/sting/summer2026/S_BR_NDA_k