Description

The invoice is the key document in the daily management of a business. It is the support for all commercial transactions; from a tax perspective it allows the exercise of the right to deduct VAT and finally in accounting it is a supporting document. The invoice is at the intersection of several accounting, commercial and tax regulations that an accountant must master. This one-day training course allows you to participate effectively in your company's purchasing process. You will validate that the regulations on the establishment, transmission, reception and storage of the invoice are respected and you will thus control the associated risks.

Who is this training for ?

For whom ?

Accountant and accounting associate in charge of monitoring supplier accounts.

Prerequisites

None.

Training objectives

Master the establishment rules and invoicing methods

Ensure that the formality of the invoice is respected

Guarantee compliance with VAT obligations to secure the exercise of the right to recovery

Apply the tax rules for conservation and storage

Training program

• Before the face-to-face
  • - A self-diagnosis to determine your priorities.
• Master invoicing obligations and terms
  • - Obligations to issue an invoice: when? which issuer? what frequency? Sanctions.
  • - The different methods of transmission: paper; dematerialized; electronic in the tax sense .
  • - Securing invoices received electronically.
• Check compliance with mandatory information
  • - Identification of the seller and the buyer.
  • - Information on the operations carried out.
  • - Information on the payment terms and deadlines.
  • - Special invoices: advance payments; amendments; in a foreign language.
• Master the VAT rules on invoices
  • - Reminder of the fundamental principles regarding VAT.
  • - Subject and exempt transactions.
  • - The taxable base for VAT: case of re-invoicing.
  • - Conditions for exercising the right to deduct.
  • - Situations of reverse charge of VAT and special information on invoices.
  • - Situations of duty-free purchases of VAT.
  • - Case of expense reports.
• Apply invoice retention rules
  • - Retention obligations.
  • - Rules for retaining electronic and paper invoices.
• After face-to-face, implementation in a work situation
  • - Interactive tool sheets to help you implement.