Since November 2005, can be according to the Act on Income Tax, buy wine worth up to CZK 500 as promotional and advertising items and include it in the cost of the company.
It is also possible from 1 January 2006 so u bought vínaodpočítat VAT.
Conditions which are at buying wine as a promotional and advertising object must be met:
must be a still wine (ie. sects and sparkling wines are excluded from this) price of a wine without taxes must not exceed 500 CZK wine is to be marked with the company logo
§ 25 par. 1 point. t Act on Income Taxes (1) The expenses (costs) incurred to generate, assure and maintain income for tax purposes can not recognize, in particular: t) entertainment expenses, which are primarily expenditures on entertainment, refreshments and gifts. For the gift is not advertising or promotional item that has a trade name or trademark of that object or the name of the advertised goods or services whose value exclusive of value added does not exceed 500 CZK and who is not, with the exception of still wine subject to excise taxes.
Podle zákona o evidenci tržeb je prodávající povinen vystavit kupujícímu účtenku.
Zároveň je povinen zaevidovat přijatou tržbu u správce daně online; v případě technického výpadku pak nejpozději do 48 hodin.
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