VAT training

Prerequisites

It is recommended that you gain some initial experience with VAT.

Objectives

◗ Apply the basic rules of VAT in a professional setting.

◗ Resolve the main technical challenges associated with recent developments.

◗ Optimize the VAT processing workflow within the company.

Training program

◗ Scope of VAT

– Transactions Within or Outside the Scope of Application: VAT Treatment of Compensation and Subsidies
– Concept of Direct Link
– Taxable or Exempt Transactions
– Latest Developments on the Reform of Real Estate VAT and Self-Supplies
✔ UNDERSTAND | Explanatory diagrams on the scope/exclusions and the concept of a direct link
✔ APPLY | Decision trees and case law on compensation and subsidies

◗ VAT territoriality rules

– Delivery of Goods: A Reminder of the Rules
– Latest Developments on Reverse Charge for Import VAT
– How Carousel Fraud Works
– Provision of Services: A Reminder of the Rules
– Distinction Between B2B and B2C
– Latest developments
– Summary of reverse charge cases
– Reporting obligations for taxable persons: VAT registration, invoicing, European service declaration, declaration of goods transactions, obligations related to establishing a reliable audit trail
✔ UNDERSTAND | Import/export flow diagrams, fraud schemes, specific rules
✔ APPLY | Practical cases: B2B/B2C, reverse charge, and examples of triangular schemes
✔ UNDERSTAND | Details on mandatory invoice information, PAF requirements
✔ EVALUATE | Compliance analysis of internal practices via PAF and DES audits

◗ VAT recovery (total or partial)

– Rules Governing the Right to Deduction and New Calculation Methods
– Allocation of Expenses and Allocation Methods
– New Methods for Calculating Deduction Entitlements
– Use of the Flat-Rate Deduction Coefficient (formerly pro rata)
– Adjustments to deduction rights
– Special cases involving holding companies
✔ UNDERSTAND | Breakdown of deduction coefficients, examples with figures
✔ APPLY | Practical examples on overhead costs, adjustments, and VAT treatment of holding companies
✔ EVALUATE | Interactive exercises on coefficients and deduction rights

Why choose this course?

VAT rules are constantly evolving in response to new legislative measures, such as the recent changes regarding self-supplies, the handling of carousel fraud, territoriality rules, and the implementation of a reliable audit trail. This practical, hands-on one-day training session, designed and led by a tax attorney, provides a review of the applicable provisions and helps participants stay abreast of recent developments.

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 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: a mix of theoretical concepts and 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.

Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.

Price

1 295 € EXCL. TAX

Testimonials

VAT training

Jonathan C.
Company
Training

Generalist trainings

VAT training