Režim DPH u elektronických rozhraní

In the domain of VAT, defects in collection of VAT from online sales on electronic interfaces were noticed. The Organisation for Economic Cooperation and Development (OECD) reacted by publishing a document mapping the theoretical options to include electronic interfaces in VAT collection. In the EU, there was firstly the legislation including electronic interfaces in VAT collection in supply of services and, subsequently, in supply of goods as well. The object of this thesis was the new EU VAT scheme for electronic interfaces with the goal of clarifying the interpretation of its rules, evaluating them, and finding ways to apply the scheme in practice of economic actors. The second chapter discovered an inconsistency between the supply-of-goods and supply-of-services schemes with regards to personal and subject scope of effect. The deemed supply-of-goods scheme represents a more detailed and sophisticated legislation compared to the brief legislation on the supply-of-services scheme. In the third chapter, the application of the rules was demonstrated on a fictitious subject, Rozhraní s.r.o., which runs an electronic market where goods and services are bought and sold. The conclusion of the chapter was that the differences in VAT rules have significantly diminished between selling one’s own goods and services and enabling others to sell goods and services via an electronic interface (except for a few types of transactions).