ΠΕΡΙΓΡΑΦΗ

Strong leadership this course focuses exclusively on cross border EU VAT.

Participants will learn how to analyze cross border transactions in order to correctly evaluate all necessary aspects in determining the VAT treatment.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

This course sets two main objectives:

• To present the relevant rules and principles methodically with sufficient clarity without losing sight of the complexities involved in cross border transactions, and
• To help participants develop a good level of competence in solving cross border EU VAT issues by applying the correct rules and principles.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

This course is suitable for anyone with interest in cross border EU VAT issues or anyone dealing with cross-border EU VAT on a regular basis. Both beginners and more advanced VAT users will benefit from the course, which is appropriate for accounting staff, financial controllers, and other professionals handling VAT issues internally or managing the VAT affairs of clients.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Seminar Outline

Topic 1: Introduction

• Overview of EU VAT legislation, Structure of the Principal VAT Directive and explanation of important concepts: Fiscal Neutrality, Effectiveness of Rights, Legitimate Expectations, Abuse of Rights

Topic 2: Scope, Taxable Transactions, Territory, Taxable Persons Basic charge to tax, taxable persons 

• supplies of goods and services, deemed supplies of goods and services, deemed despatches and acquisitions

Topic 3: Place of Supply of Goods

Origin and Destination system, Place of supply of goods, Basic and Special Rules including Distant Selling, Missing Trader and Despatch Fraud. Place of acquisitions, Triangulation. Place of importation of goods.

Topic 4: Place of Supply of Services (Basic Rules)

• B2B and B2C Basic Rule, place of belonging (Permanent and fixed establishments), guidance on the status of a customer.
• B2B and B2C Basic Rule, place of belonging (Permanent and fixed establishments), guidance on the status of a customer

Topic 5: Place of Supply of Services (Special Rules)

• B2B and B2C overrides including Telecommunications, Broadcasting and Electronically supplies services, MOSS (Union and Non-Union Schemes), Use and Enjoyment Provisions.

Topic 6 & 7: Exemptions

• Exemption on dispatches and exports, exemptions on acquisitions and imports.

Topic 8: Accounting Obligations

• Persons liable for payment of the VAT, Reverse charge, Invoices and Paper work, recapitulative statements (VIES)

Topic 9: Refund of VAT to Non-Established Persons

• Directive on cross border refunds and the 13th Directive 

Topic 10: Definite VAT System, Quick Fixes, and VAT E-commerce Package

• 2020 Quick Fixes, and VAT E-Commence Package (New distant selling rules) and One Stop Shop (OSS)

Certification

All participants will be awarded a certificate. Each hour of attendance will account for one unit of Continuing Professional Development (CPD) as required for members of most professional bodies.