Partial entitlement to deduct VAT and related adjustments to acquired property

Date: 07 May 2021
Time: 09:00 - 14:00

Senovážné náměstí 23
PRAHA 1 - Nové Město  11000
get directions

  • Summary

In cooperation with 1. VOX a.s. we have prepared a webinar for you on the topic of Partial right to deduct VAT and related adjustments to acquired property.

On specific examples, you will deepen your knowledge regarding the exercise of the right to deduct VAT, both in full and, above all, in part. You will be able to discuss problematic examples with the lecturer and other participants.


Who is the seminar for:

The course is intended for financial accountants, economists and entrepreneurs who face the pitfalls of a partial right to deduct VAT (eg non-profit or public sector, health care, finance, rental and sale of real estate, private use of company cars).



  • Ing. Petr Linx, Tax Department Manager, Tax Advisor BDO Czech Republic s.r.o., Member of the VAT Section at KDP ČR, VAT Structuring Expert



  • basic rules for exercising the right to deduct VAT incl. examples with reference to domestic legislation, European legislation and case law (domestic and cross-border performance),
  • correction of tax deduction in examples,
  • full vs. relative vs. reduced right to deduct VAT,
  • offsetting the VAT deduction in examples (stocks),
  • adjustment of VAT deduction in examples (fixed assets),
  • the right to deduct upon registration and the adjustment of the right to deduct upon cancellation of registration.


More information and registration here.