Ewidencja, rozliczanie i skutki rozrachunków przedsiębiorstw rolniczych z tytułu podatku VAT
The register, accounting and effects of the score-settling of farming enterprises on account of the value added tax
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010, vol., nr 82, s. 229-238
Abstract
Determining principles of the register and accounting for the value added tax is a purpose of the study and showing effects of the adopted solution with reference to the farming enterprise. The farmer has an opportunity of choice about the flat-rate scheme or broad principles of accounting for the VAT. Farmers don’t have such a law obliged to the bookkeeping. Record duties are also involving determined choice.