Odwrotne obciążenie podatkiem VAT przedmiotem kontroli zarządczej
The importance of the reverse charge of value added tax in reducing tax fraud

Summary/Abstract: : Purpose - Presentation of the reverse-charge mechanism in Value Added Tax (VAT), which is in- tended to prevent tax fraud in trading of sensitive goods. Such a method of tax settlement is important because of the decrease of budgetary revenues. The article presents the principles of accounting from the seller and buyer point of view. Design/Methodology/approach — legislation and literature analysis; interviews with accountants in selected units that use the reverse-charge mechanism in VAT. Findings — research findings confirmed, that the method of recording of purchasing sensitive goods should be changed. Originality/value - presentation the way how change the book-keeping for the purpose of using reverse- charge mechanism.

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