Entrepreneurs' tax records 2025
E-book, Czech
Entrepreneurs' tax records 2025
This publication provides
This publication provides the latest information on keeping tax records in accordance with the 2025 legislation. It is written in a simple, understandable format, making it easy to learn and apply tax regulations in practice. This current edition introduces new conditions for compulsory VAT registration, limits for secondary business activities, conditions for VAT deduction refunds on unpaid invoices, the meal allowance lump sum including an example, the flat-rate taxpayer regime, and an overview of expense claims for cooperating persons. It contains a basic overview of the most common errors in tax records and a summary of year-end closing operations. It is suitable for established entrepreneurs and sole traders, as well as for start-up entrepreneurs who have significant expenses related to starting their business. You will have a clear summary of tax optimisation at your fingertips, suitable for every entrepreneur for daily use. The final chapter is a comprehensive example and a completed new sample personal income tax return for 2024. The book is valued primarily by entrepreneurs, accountants, and students.
Jiří Dušek
Ing. Jiří Dušek works as a consultant for a company focused on business information systems and previously held the position of executive director at the same company. He has been working in accounting for almost 30 years and has been applying his extensive experience in the field of taxation in his practice since 1994, when he became a tax advisor. He participated in the implementation of the ASŘ (1980) and ASŘ ZPOK (1990) information systems. From 1999, he was involved in the development of the WinFAS information system, including the implementation of IFRS. During his extensive lecturing career, he focused mainly on financial statements and amendments to tax laws. He has transferred his experience from many years of practice into numerous professional publications on accounting and taxation. He also became a pioneer of pental accounting.
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