Description

Understand and implement territoriality rules relating to imports and exports. Master the new VAT taxation rules for international services. Know how to complete the CA3 and master the rules relating to the DEB and DES.

Who is this training for ?

For whom ?

Managers, accounting and financial staff wishing to master the technique of intra-community VAT.

Prerequisites

Training objectives

Implement the rules of territoriality of VAT

Determine the VAT rules applicable to the acquisition and delivery of goods

Correctly complete a CA3Master the rules relating to the DEB and the DES

Training program

• Know the principles of VAT territoriality
  • - Definition of French territory for the purposes of VAT.
  • - Definition of European Union territory.
  • - General principles concerning goods and services.
  • - Relations with the DOM and Monaco.
• Master the rules of territoriality of deliveries of goods
  • - Imports: relationship with customs and freight forwarders, accounting.
  • - Detaxation of exports.
  • - Duty-free purchases.
  • - Deliveries and acquisitions intra-community transactions.
  • - Triangular operations.
  • - Intra-community VAT reverse charge and carousel fraud.
  • - Remote deliveries and PBRDs.
  • - Consignment sales and consignment sales.
  • - Case study Determine the VAT rules applicable to different cases of acquisition or delivery of goods and establish the CA3.
• Apply the new service provision regime
  • - New taxation principles.
  • - Panorama of the different exceptions to the principle in B to B and B to C.
  • - Rules specific to buildings.
  • - Transport of passengers and transport of goods.
  • - Rental of means of transport.
  • - Provision of cultural, sporting, scientific services.
  • - Sales for consumption on site.
  • - Exercise: Apply the new regime applicable to different cases of service provision.
• Identify reporting obligations
  • - Specific information required on invoices.
  • - VAT payable rules.
  • - Specific information concerning the VAT declaration.
  • - Declaration of Exchange of Goods (DEB).
  • - European Declaration of Services (DES).
  • - 2010 reform of the foreign VAT refund procedure.
  • - Case study Synthesis case on the specificities of the territoriality of goods and services in and outside the EU.
  • - Completion of the CA3.
  • - Determination of the necessity to register it in the DEB or DES.