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International trade with transport-technology goods with focus on VAT and duties problematics
 KAŠKA, Lukáš
The thesis deals with the issue of value added tax on the supply of goods to other EU Member States and the export of goods to third countries. The thesis also deals with exchange rate differences. It is important when trading with foreign companies to verify their VAT numbers, whether they are valid or not. The issue of value added tax is discussed with 4 examples with accounting and explanation, where in the first case the taxpayer is in another country and the second one is a non-taxpayer. In the case of export, the example is discussed where there is an export document (SAD) and there is not. As a result, if a company supplies to a non-taxpayer, it must report output VAT. The reverse is true if it supplies to a taxpayer, as it then supplies VAT exempt goods with a right to deduct. The other result is that if there is an export document (SAD) and it is certified by the customs, then the export is exempt from VAT. The conclusion, therefore, is that the entity must first verify the VAT number as per VIES system and then also that to reduce the tax burden it is advisable to trade with companies that are registered for tax. Another important fact is that the existence and confirmation of an export document is required when exporting to third countries.
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