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Construction Business – Current Problems With VAT Settlements

Summary/Abstract: Purpose – The aim of the article is to present current problems with the settlement of VAT in the construction industry. Research Methodology – The article uses the study: individual analysis, elemental analysis Result – The article uses giving useful knowledge to be applied practically. Explained the definition of services of construction and construction-assembly. Specified for the construction industry: the moment of the provision of services, VAT rate, surface construction, the rate of VAT for the taxation of works related to the infrastructure with housing construction, the rate of VAT to a permanent builtin furniture made in residential Originality/value – The article explains the problems of the construction industry in terms of accounting for VAT, which occurred since the entry into force of the Act of 11 March 2004 on tax on goods and services, despite the almost 12-year period of validity is still a matter of controversy. This act causes taxpayers and employees of tax authorities numerous problems with its correct application and its provisions are interpreted differently by both the Minister of Finance, and the Primates Administrative Courts.

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