Description

Companies that carry out international exchanges of goods and services must consider the location of these operations to determine the applicable VAT regime. This regulation is complex; good control of the different situations is necessary to prevent tax risks linked to incorrect tax treatment or lack of compliance with the terms of application of the regulations. This training on intra-community VAT and more broadly on international operations focuses on the complex situations regularly encountered and provides you with operational answers to comply with tax provisions.

Who is this training for ?

For whom ?

Accounting manager in charge of monitoring VAT in international operations.

Prerequisites

None.

Training objectives

Manage operations in and outside the European Union

Process complex flows and specific flows

Manage VAT identifications in several EU countries

Training program

• Identify the nature of the operation Define the different types of operations: internal; intra-community; extra-community.
  • Relations with the DOM.
  • The processing of simple operations.
  • Identify the real flows.
• Qualify operations outside the EU
  • Imports and exports.
  • Formalities to follow.
  • Documents to provide: invoices, certificates of origin...
  • Mentions on invoices.
  • Rules regarding VAT.
• Identifying yourself in EU countries or outside the EU The different levels of identification.
  • The consequence of identification on the processing of operations.
  • The obligations to be respected.
  • The organization to be put in place.
• Process complex transactions on the DEB and VAT declaration
  • Triangular operations.
  • Consignment stocks.
  • Custom work.
  • Stock transfers.
  • Goods to be assembled and installed.
  • Returns.
  • Flows without invoicing.
  • Intra-community acquisitions via an EU port .
  • Waste.
• Process services
  • Services covered by the general principle.
  • Understand exceptions to the basic principle: analyze the nature of the service and determine its tax regime; define the place of establishment of the policyholder and the taxable person.
  • Exemptions from the general regime applicable: to all taxable persons; to B to C services.
  • The different cases of reverse charge.
  • Payability of VAT on services.
  • The DES.