Improvement
Target audience
- Accountants
- Management Accountants
- Accounting Managers
- Administrative Managers
- Finance Managers
2 day
New training
Tax Audit 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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