Improvement
Target audience
1 day
New training
Advanced VAT Training
Prerequisites
It is necessary to understand how the VAT system works or to have completed the “Filing VAT Returns” [TVAH] training course.
Objectives
◗ Determine the scope of application of VAT.
◗ Handle cases involving the reverse charge mechanism for VAT.
◗ File the required returns.
◗ Apply the rules for claiming a VAT refund.
◗ Implement the CA3 control.
Training program
◗ Determine the scope of application of VAT
– Transactions Subject to VAT, Exemptions, and Transactions Outside the Scope of VAT
– VAT Recovery and Mandatory Invoice Disclosures
– Specific Cases: Disbursements, Waste, and Subcontracting in the Construction Industry
✔ ASSESSMENT | Interactive Kahoot quiz to test your knowledge
◗ Identify and process reverse charge cases
– Reverse charge situations in France: waste, subcontracting in the construction industry
– International trade and reverse charge
• Automatic reverse charge on imports
• Intra-Community acquisitions and international services
• Treatment of triangular transactions
✔ ASSESSMENT | Interactive Kahoot quiz
◗ Comply with reporting requirements: invoices, CA3, and EMEBI (formerly DEB)
– Required information on invoices
• Information regarding the reverse charge mechanism
• Information regarding VAT exemptions
• The impact of electronic invoicing
– Handling specific sections of the CA3 form
– CA3 reform: new coding system, new fields, pre-filled fields for imports
– Identifying situations requiring the completion of an EMEBI or a DES
– DEB reform: the statistical section; the EMEBI and the tax component; the VAT return
✔ PRACTICE | Case study: filling out a CA3 form with various cases of territorial exemptions and reverse charge
✔ PRACTICE | Submission of an automated Excel file with commented cells to facilitate the preparation of the VAT return, including international transactions
◗ Apply the rules for claiming a VAT refund
– Substantive and procedural rules governing the right to deduct VAT
– Cases in which the business purpose is called into question
– Cases where VAT recovery is excluded
– New BOFiP ruling allowing for the recovery of VAT on passenger vehicles assigned to employees
– Focus on expense reports
– Refunds and additional deductions related to the disposal of certain fixed assets
◗ Identify specific cases in which VAT is due
– Reminder: VAT on disbursements and VAT on receipts
– Advance payments and VAT liability: the reform of VAT liability on advance payments
– VAT liability for intra-Community acquisitions and services
✔ ASSESSMENT | Interactive Kahoot quiz to test your knowledge
◗ Audit of the VAT return
– The main checks to be performed
Why choose this course?
VAT is rife with specific cases and exceptions that can expose a company to tax assessments.
This training course helps participants overcome key challenges, stay up to date on recent changes regarding advance payments, the DEB, and passenger vehicles, and ensure accurate VAT reporting, including for international transactions.
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
€1,055 (excluding tax)