Účetní a daňová specifika zařízení ke sběru, úpravě a skladování odpadů

The subject of this bachelor’s thesis is the accounting and tax specifics of facilities engaged in the collection, treatment, storage, and sale of waste. The first chapter of the theoretical section focuses on defining key concepts in the field of waste management, including terminology, classification, and the entities involved in the sector. It also addresses the legislative requirements for operating such facilities, as well as the associated record-keeping and reporting obligations. The second chapter is dedicated to accounting and tax aspects. It covers inventory valuation, accounting under methods A and B, the application of value added tax (VAT), and pays particular attention to the reverse charge mechanism. The practical part of the thesis examines a specific company operating in the waste management sector. It describes the facility’s operating conditions, the process of purchasing waste from various entities, and the activities related to its processing, sale, and export. It also focuses on the accounting of incoming and outgoing invoices, VAT processing, and warehouse record-keeping. The findings of this thesis may serve as a practical guide for entities dealing with similar issues in real-world practice.