Value Added Tax in a Selected Non-Governmental Non-Profit Organization from an Accounting and Tax Perspective

The diploma thesis deals with the application of value added tax in a selected non-governmental non-profit organization, both from an accounting and a tax perspective. The theoretical part defines the position of non-governmental non-profit organizations within the value added tax system, their accounting specifics, and the conditions for becoming a VAT payer, with particular attention paid to the recording of value added tax through account 343 – Value added tax. The practical part analyzes all supplies made and received by an anonymized association providing social services to at-risk children and families in 2025. The key finding is that most of the output tax did not arise from the association's own supplies, but from tax self-assessed on received supplies under the reverse charge mechanism. The thesis further evaluates the correctness of the accounting treatment of individual supplies, proposes a specific structure for the analytical records of account 343 – Value added tax, and, through a model calculation, verifies the rationality of the organization's decision not to claim the right to deduct tax.