Improvement
Target audience
- Accountants
- Management Accountants
- Accounting Managers
- Administrative Managers
- Finance Managers
2 day
New training
Prerequisites
You must be able to work in an international environment and have knowledge of corporate taxation or have completed the “Essentials of Corporate Taxation” [FISC] training course.
This training is available only as an in-house course—please contact us!
Objectives
◗ Prepare for a tax audit.
◗ Audit your organization to ensure compliance with tax regulations.
◗ Identify the operations that may trigger an audit.
◗ Assess your risk areas.
◗ Develop your action plan.
Training program
◗ Ensuring Compliance with the Law: Organization and Action Plan
– Maintain accurate accounting records: dates of journal entry entry, approvals, compliance with French standards
– Include all required information on invoices
– Establish a reliable audit trail and prepare documentation
– Customer invoices: numbering, archiving, specific requirements for intra-EU and extra-EU transactions
– Accounting documents: retention, archiving, mandatory information, VAT risk
– Organize the digitization of accounting documents
– The Accounting Entries File (FEC): how to use it and prepare for new tax audit procedures?
– The Impact of Electronic Invoicing on Tax Audits
✔ PRACTICE | Quiz on the main topics highlighted by the tax authorities
◗ Verify sensitive transactions: comply with intra-Community VAT rules
– Classifying Transactions Involving Goods or Services
– Trade in Goods Within the European Union (EU): Invoicing Requirements and the Declaration of Trade in Goods (DEB)
– Registering in Another EU Country for Trade in Goods: Principles and Practical Procedures
– EMEBI and the VAT Summary Report
– Imports and Exports: Compliance with Formalities and Document Retention
– Reverse Charge of VAT on Imports
– Complex Transactions: Triangular Transactions, Returns, Contract Manufacturing, etc.
– Supply of Services: Within or Outside the EU, Between Taxable Persons or with Non-Taxable Persons
• VAT rules and the reverse charge mechanism
• Declaration of Services Exchange (DES)
– Other cases of the reverse charge mechanism: construction, waste, etc.
– The E-Commerce Directive
– The impact of the European ViDA project on intra-Community trade
✔ APPLY | Practical examples of VAT territoriality rules
◗ VAT credits: an area of risk to watch
– Requesting a VAT credit refund: What strategy should you adopt?
– Using the VAT-exempt purchase quota to limit VAT credits
– Taking into account the new procedures for auditing VAT credits
– Key considerations when requesting VAT credit refunds
◗ Intra-group transactions: complying with new requirements
– Defining the objectives of the legislative framework
– Identifying intra-group transactions in France or abroad
– Transfer pricing documentation requirements
– How to set transfer prices: methods and benchmarking
– Identifying audit risks
– Intercompany loans: rules for interest deductibility
– Intra-group debt forgiveness
✔ APPLY | Practical case study on interest deductibility
✔ EVALUATE | Developing a customized action plan: identifying the main tax risks for your company
Why choose this course?
Whether you're an accounting professional, a management controller, or an internal auditor, you want to prepare for a tax audit and minimize risks.
This training course helps participants identify key areas of concern, develop an action plan, and address sensitive issues such as VAT, restructuring, intra-group transactions, and transfer pricing.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
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