Publication date : 02/15/2024
Course : Managing VAT in international trade
Practical course - 2d
- 14h00 - Ref. TVI
|
Download in PDF format
Share this course by email
 | Applying VAT territoriality rules |
| Determine the VAT rules applicable to the acquisition and supply of goods |
| Filling out a CA3 correctly |
| Mastering DEB and DES rules |
Intended audience
Managers, accounting and financial staff wishing to master the technique of intra-Community VAT.
Prerequisites
Know how to file standard VAT returns without operations outside France.
Practical details
Hands-on work
Etude des cas des participants (TVA, DEB et DES). Réalisation d'études de cas avec élaboration de la déclaration de TVA.
Course schedule
1 Understanding the principles of VAT territoriality
- Definition of French territory for VAT purposes.
- Definition of the territory of the European Union.
- General principles for goods and services.
- Relations with French overseas departments and Monaco.
2 Mastering the rules governing the territoriality of goods deliveries
- Imports: relations with customs and forwarding agents, accounting.
- Zero-rating of exports.
- Franchise purchasing.
- Intra-Community deliveries and acquisitions.
- Triangular operations.
- Intra-Community VAT reverse charge and carousel fraud.
- Remote delivery and PBRD.
- Consignment and deposit sales.
Case study
Determine the VAT rules applicable to different cases of acquisition or supply of goods and draw up the CA3.
3 Applying the new service provision regime
- New taxation principles.
- Overview of the various exceptions to the B-to-B and B-to-C principle.
- Rules specific to buildings.
- Passenger and goods transport.
- Transportation rentals.
- Cultural, sporting and scientific services.
- Sales for consumption on the premises.
Exercise
Applying the new regime to different types of service provision.
4 Identify reporting obligations
- Specific information required on invoices.
- VAT liability rules.
- Specific information on VAT returns.
- Declaration of Exchange of Goods (DEB).
- European Declaration of Services (EDS).
- 2010 reform of the foreign VAT refund procedure.
Case study
Case study on the specificities of the territoriality of goods and services within and outside the EU. Completion of the CA3. Determining the need to include it in the DEB or DES.
PARTICIPANTS
Managers, accounting and financial staff wishing to master the technique of intra-Community VAT.
PREREQUISITES
Know how to file standard VAT returns without operations outside France.
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.
Managers, accounting and financial staff wishing to master the technique of intra-Community VAT.
PREREQUISITES
Know how to file standard VAT returns without operations outside France.
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.
Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class
Dernières places
Date garantie en présentiel ou à distance
Session garantie