Specialization
Target audience
- Accounting managers
- Members of the Human Resources department
2 day
New training
Prerequisites
It is necessary to have a basic understanding of the fundamental principles of VAT as they apply to transactions in France.
Objectives
◗ Understand the territoriality rules for VAT in international trade.
◗ Apply the VAT rules governing intra-Community supplies of services.
◗ Comply with the guidelines for preparing the EMEBI (formerly DEB) and the European Declaration of Services (DES).
◗ Incorporate recent international VAT reforms into one's practices.
Training program
◗ Territoriality of VAT
– Definition of French territory for VAT purposes
– Definition of the European Union territory: the 27 Member States
– Concepts of intra-Community acquisitions and supplies
– Place of taxation for supplies of goods and services
– The consequences of Brexit
– Relations between mainland France and the French overseas departments (DOM), and between mainland France and Monaco
– Place of taxation and establishment, registered office
✔ TEST YOUR KNOWLEDGE | Interactive Kahoot quiz
◗ Rules Governing the Supply of Goods
– Exemption of exports and taxation of imports
– Imports: relations with customs and freight forwarders, accounting
– The reverse charge mechanism for VAT on imports and its impact on CA3
– Suspension regimes (Art. 277A of the CGI)
– Duty-free purchase procedure for purchases in France and imports
– Exemption for intra-Community supplies (Art. 262 ter I of the CGI) and taxation of intra-Community acquisitions
– Triangular transactions (Art. 141 of Directive 2006/112/EC)
– Reverse charge of intra-Community VAT and “carousel” fraud
– Distance Sales and Entities Benefiting from the Derogation Regime
– VAT Reform on E-commerce for B2C Transactions
– Consignment Sales and Sales on Consignment
✔ PRACTICE | Practical Exercises: Filling Out a CA3 Form with Examples of International Trade in Goods
◗ Rules Governing the Provision of Services (Articles 259 and 283-2 of the General Tax Code)
– Principles of Taxation for Extra- and Intra-Community Services
– The Concepts of Headquarters and Permanent Establishment
– Specific Rules for Real Estate
– Passenger and Goods Transportation
– Rental of Transportation Vehicles
– Electronic Services: VAT Territoriality Rules
– Cultural, sports, and scientific services
– Sales for on-site consumption
– Reverse-charge procedure and accounting
✔ APPLY | Practical cases: handling exceptions and their implications for accounting and the VAT return
✔ EVALUATE | Interactive Kahoot quiz to assess learning
◗ Reporting Requirements
– What specific information must be included on invoices?
– VAT liability rules (CA3, formerly DEB, DES) for goods and services
– Impact on the VAT return
– EMEBI and VAT Return (formerly DEB): the statistical and tax components
– The European Services Declaration (DES)
✔ EVALUATE | Summary: summary tables on the handling of intra- and extra-Community transactions in terms of invoice disclosures, accounting, CA3, DEB, and DES
– Penalties for non-compliance with these obligations
– Procedure for foreign VAT refunds
✔ APPLY | Practical summary case study on various situations involving the purchase or sale of goods and services: specific invoice details, relevant CA3 fields, EMEBI or DES to be completed, along with an automated Excel file to facilitate the preparation of the VAT return including international transactions
✔ EXPERIMENT | An Excel file is provided to automate the completion of the VAT return for transactions involving international sales
Why choose this course?
International transactions involving goods and services are subject to complex VAT rules.
This training course helps you analyze each transaction flow, determine the applicable regulations, understand reporting requirements, and ensure your practices are compliant as EMEBI, electronic invoicing, and ViDA evolve.
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
€1,705 (excluding tax)