Publication date : 07/05/2024
Course : Mastering the application of VAT
Practical course - 2d
- 14h00 - Ref. TVA
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 | Identify VAT fields of application |
| Understanding VAT territoriality rules |
| Applying VAT declaration and deductibility mechanisms |
| Recording VAT returns in the accounts |
Intended audience
Anyone wishing to master the practical mechanisms of VAT in business.
Prerequisites
No special knowledge required.
Practical details
Exercise
Calculation exercises and case studies.
Course schedule
1 Scope of VAT
- Transactions taxable by nature, by law or by option.
- Out-of-scope and exempt operations.
- The principle of determining the VAT to be disbursed.
- Specific VAT regimes. Self-supply. Second-hand goods.
- New real estate VAT regime.
Case study
Determine whether VAT is applicable.
2 VAT liability
- The VAT tax base.
- VAT chargeable event and chargeability.
- The option for VAT on debits.
- VAT rates: standard and reduced rates.
Exercise
Produce a CA3 with cases on VAT on debits and receipts.
3 VAT territoriality: supplies of goods
- French territory for VAT purposes.
- Exports and imports.
- Intra-Community deliveries and acquisitions.
- Tax-free purchases.
- Declaration of exchange of goods.
- Accounting implications of foreign operations.
4 VAT territoriality: supplies of services
- The service provision regime: the reform applicable since January 1, 2015.
- The concept of a taxable lessee.
- Exceptions to the new principle of taxation.
- The European Declaration of Services (EDS).
Exercise
Calculate the amount of VAT deductible and/or collected on transactions involving EU or non-EU countries, and determine which transactions should be included in the DEB or DES.
5 New VAT deduction system
- Conditions governing the right to deduct.
- Deduction coefficient.
- Provisional and definitive coefficients.
- Annual and global adjustments to fixed assets.
- Accounting implications.
- The impact of the new system on companies subject to and/or partially liable for tax.
Exercise
Determine the amount of deductible VAT, calculate annual and global adjustments.
6 VAT declaration and payment
- The normal actual regime: the CA3 declaration.
- VAT credit and refund request.
- The concept of remote declaration: thresholds and regulations.
- Accounting for VAT returns.
Case study
Produce a CA3 with special cases and record the VAT return in the accounts.
Customer reviews
3,9 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
YOHANN A.
06/10/25
4 / 5
Dense course with a lot of information to remember. The speaker was very educational.
MARIE CÉCILE T.
06/10/25
3 / 5
Very friendly trainer who listens carefully. Good interactivity with participants. The course material lacks a summary. Some of the points raised during the course are not included in the materials. For example, the VAT regimes for debits/collections are not detailed. There is no 'CA3 step-by-step' support to work on before doing the exercises. We should receive it soon ;-) The exercises are interesting. The exercises are interesting.
CHRISTELLE C.
06/10/25
4 / 5
It was a good course that enabled me to review the basics of VAT and expand my knowledge.
PARTICIPANTS
Anyone wishing to master the practical mechanisms of VAT in business.
PREREQUISITES
No special knowledge required.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Anyone wishing to master the practical mechanisms of VAT in business.
PREREQUISITES
No special knowledge required.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
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