This chapter describes the invoicing of an instalment of a contract subject to the a special VAT regime according to Section 90 of the VAT Act (special regime for traders in second-hand goods) - CZ, or according to Section 66 of the VAT Act - SK.
When using a special regime, the tax base is a surcharge reduced by surcharge tax. The mark-up is determined as the difference between the merchant's selling price and the purchase price of the goods.
...