Přínosy a náklady registrace obce za plátce DPH

The main objective of this master’s thesis was to assess whether voluntary registration for value added tax (VAT) would be economically beneficial for a small municipality that is not currently a VAT payer. As part of the case study, the key cost areas associated with the administration of the VAT agenda in municipalities were identified. At the same time, the municipality’s potential annual VAT liability was quantified and compared with the average input tax deduction that the municipality could claim in connection with the construction of a community cultural center. The results of the case study indicate that voluntary VAT registration is not economically efficient for the analysed municipality, as the overall tax burden and related administrative costs outweigh the expected benefits of registration. Nevertheless, if the municipality decided to register for VAT despite these findings, it would be advisable to expand its economic activities or increase the volume of business transactions with VAT payers.