- Corporate taxation and associated risks - Basics of corporate taxation and associated risks
- Tax processes - Understand tax mechanisms and master the implementation of tax processes and associated deliverables (tax consolidation (corporation tax), TEI (group tax), CET-VAT, etc.).
Mastering a complex environment
Target audience
- Chartered accountants
- Tax specialists
- Finance, consolidation and accounting managers
1 day
VAT training
Prerequisites
It is recommended that you have some previous experience of VAT.
Objectives
◗ Knowing and mastering the applicable rules
◗ Resolving technical difficulties linked to recent developments
◗ Optimizing your company's VAT process
Training program
◗ Scope of VAT
- In-scope or out-of-scope transactions: VAT treatment of compensation and grants
Notion of direct link
- Taxable or exempt transactions
- Real estate VAT reform and self-supply news
✔ UNDERSTAND | Explanatory diagrams on scope/out-of-scope and the notion of direct link
✔ APPLY | Decision trees and jurisprudence on compensation and
subsidies
◗ VAT territoriality rules
- Delivery of goods: a reminder of the rules - Latest developments on the reverse charge of
on importation - Mechanism of carousel fraud
- Supply of services: reminder of the rules - Distinction between B2B and B2C - Latest developments
- Summary of reverse charge cases
✔ UNDERSTAND | Import/export flow diagrams, fraud schemes, specific rules
✔ APPLY | B2B/B2C case studies, auto-liquidation, and examples of triangular
triangular
- Taxable persons' declaratory obligations: VAT identification, invoicing, European
of services, declaration of trade in goods, obligations linked to the implementation of a
reliable audit trail
✔ UNDERSTANDING | Details on mandatory mentions on invoices, PAFt requirements
✔ EVALUATE | Analysis of compliance of internal practices via PAF and DES control
◗ VAT recovery (total or partial)
- Rules governing the right to deduct and new calculation methods
- Allocation of expenses and distribution methods
- New methods for calculating deduction rights
- Use of the flat-rate deduction coefficient (ex-prorata)
- Adjustment of deduction rights
- Special cases of holding companies
✔ UNDERSTAND | Breakdown of deduction coefficients, numerical examples
✔ APPLY | Practical cases on overheads, regularizations, VAT treatment
of holding companies
✔ EVALUATE | Interactive cases on coefficients and deduction rights
Why choose this course?
VAT rules are constantly evolving as a result of new legislation, such as recent developments in self-supply, the treatment of carousel fraud, territoriality rules, the establishment of a reliable audit trail... This practical, one-day training course, designed and run by a tax lawyer, will remind you of the applicable provisions and help you master recent developments.
Teaching and assessment methods
Before: self-assessment quiz
During the session: presentation accompanied by case studies illustrating the various issues. Numerous examples and analysis of concrete cases drawn from the presenter's field experience help to anchor and ensure the acquisition of knowledge.
Afterwards: the trainer is available to answer any questions relating to the training.
General training | FinHarmony Conseil & Formation
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Price
1 295 € EXCL. TAX
Testimonials
VAT training
VAT training
VAT training
Jonathan C.
Company
Training