The basic principle of value added tax, hereinafter referred to as the sales tax is called. Tax on consumption, when the amount of tax is the difference in price on the input and output when the value added with Roger gross margin. From the 1.1.2013 basic VAT rate is 21 % and the reduced rate of 15 %. At the beginning of the year 2016, the Czech Government plans to a fundamental change in the unification of VAT rates on a single value, and at the rate of 17.5 %. The last edit, but also a number of earlier, unfortunately, are approved under time pressure at the last moment. If traders, business entities do not know the new VAT rate in sufficient time, causing its introduction of chaos, confusion, when carried out the tax and accounting business transactions, which creates a space for possible fraud, misleading conduct.