Improvement
Target audience
- Sales Managers and Purchasing Departments
- Accounting Managers
- Administrative Managers
- Financial Managers
1 day
New training
Prerequisites
It is necessary to understand the basic rules of VAT for intra-Community transactions.
Objectives
◗ Prepare the EMEBI and the VAT summary statement in accordance with current regulations.
◗ Identify intra-Community transactions that are subject to reporting.
◗ Handle complex transactions and ensure they are properly processed for tax and reporting purposes.
◗ Verify consistency between EMEBI, CA3, and supporting documents.
◗ Anticipate regulatory changes related to ViDA and the digitization of the VAT system.
Training program
◗ Introduction to the Rules of Territoriality
– The Common VAT System within the European Union
– The Importance of the Intra-Community VAT Identification Number
– A Reminder of the Key Principles of VAT Territoriality
– The Main Developments Resulting from the European ViDA Project and Their Operational Impacts
✔ APPLY | Quiz on Transactions to Be Included in the EMEBI
◗ File the EMEBI return
– Entities Subject to Reporting Requirements
• Purpose and administrative use of the EMEBI and the VAT summary statement; businesses subject to the EMEBI and the VAT summary statement; types of transactions covered: items to be reported and items not to be reported; reporting thresholds; reporting thresholds and annual updating of statistical data; link to VAT returns and records
– Reporting requirements
• Content of the EMEBI and the VAT summary statement; different levels of reporting requirements; frequency of reporting; common and variable data in returns; methods for submitting returns: electronic filing; which errors need to be corrected and when?; record-keeping: goods shipped on a temporary basis, contract manufacturers, service providers; enhanced documentation requirements in the event of cross-checks: EMEBI/CA3/invoice
✔ APPLY | Practical exercise: Compare the information to be reported on the former DEB and on the CA3 for each intra-Community economic transaction, ensuring the details on the invoices are accurate
– The DEB reform: changes in transaction types
– Anticipating the potential impacts of intra-EU e-reporting under ViDA (partial replacement of the VAT summary statement)
◗ Manage complex intra-EU transactions involving the trade of goods: EMEBI and CA3
– Commercial Adjustments: Credit Memos for Intra-Community Deliveries and Acquisitions, with or without Returns of Goods
– Triangular Transactions
– Permanent Transfers of Inventory or Fixed Assets
– Sales on Consignment and in Storage
– Deliveries with assembly or installation
– Distance sales
– The CA3 reform: new codification, new fields
– Mandatory information to include in electronic invoices and records in connection with ViDA requirements (by 2026)
– Link between domestic e-invoicing (PPF/PDP) and the management of intra-Community flows
◗ Points to Watch Out For
– Mandatory record-keeping requirements
– Practical procedures for claiming foreign VAT refunds
– Compliance with INSEE, DGFIP, and Customs guidelines regarding intra-Community trade
◗ EMEBI Compliance and Penalties
– Customs inspections and investigative authority
– Penalties for confirmed violations
– Administrative appeals
– Strengthening checks for inconsistencies between EMEBI, CA3, and invoices: cross-checking by the tax authorities
✔ APPLY | Summary case study: Analyzing the main challenges related to intra-Community transactions
✔ APPLY | Kahoot quiz to assess learning
Why choose this course?
Since the DEB was replaced by the EMEBI and the VAT summary report, intra-Community trade has given rise to new statistical and tax obligations.
This training course helps participants master these filings, ensure the accuracy of the information submitted, and minimize the risk of tax reassessments.
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
€1,040 (excluding tax)