Vykazování přeshraničních transakcí

This diploma thesis is focused on the reporting of cross-border transactions by tax entities. Examines both the legislative regulation of these transactions and describes the nature of such transactions. Furthermore, the work focuses on the description of reports in which cross-border transactions must be reported. The work provides a detailed analysis of the Intrastat report, which is theoretically and practically described in the final chapter. The objective of the study is to demonstrate the potential consequences that may arise if cross-border transactions are reported incorrectly.