Uplatnenie dane z pridanej hodnoty pri jednoúčelových poukazoch a ich účtovné zobrazenie

Jednoúčelové poukazy

Abstract

The Vouchers are a frequently used tool for the promotion and advertising of business entities, or as a motivational and rewarding tool for their employees, or as a form of gift. In the case of vouchers, it is very important to assess the type of voucher as soon as it is issued, as this will determine the chargeability for VAT. Tax legislation distinguishes between two basic types of vouchers, namely single-purpose vouchers and multi-purpose vouchers. Applying VAT in the transfer of single-purpose vouchers is more complex than for multi-purpose vouchers; in addition, the determination of the chargeability of tax is influenced by several factors. In practice, it may happen that the person who issues the voucher is not also a supplier of goods or services, or the intermediary also enters the sales chain, and these are factors that are important for the correct determination of VAT. For single-purpose vouchers, it is also necessary to distinguish whether it is a voucher with a purchase discount, or a voucher that is a confirmation of payment, or a voucher with which the right to obtain a specific service or goods is listed on the voucher. Single-purpose vouchers have only recently been amended in tax legislation and are still not clearly regulated in accounting legislation, so this paper is very topical and aimed at clarifying this issue.