Description

This training allows you to master the regulations essential to the exercise of accounting professions to account for, establish the VAT declaration and carry out closing checks between the VAT recorded and the VAT declared.

Who is this training for ?

For whom ?

Accounting employee who wishes to acquire or update their knowledge.

Prerequisites

None.

Training objectives

Master the tax regulations linked to VAT

Complete the VAT declaration (CA3)

Account for VAT and control VAT accounts

Training program

• Identify VAT obligations
  • - The VAT mechanism.
  • - Mentions on invoices.
  • - Impacts of electronic invoicing from 2024.
  • - The obligations relating to intra-community operations.
  • - Pre-filling of VAT on imports by the DGFIP.
  • - CA3 declaration, remote transmission procedure, payment.
  • - The different VAT regimes.
• Delineate taxable transactions
  • - Taxable transactions.
  • - Definition of the taxable person.
  • - VAT base and rate.
  • - Charging event and liability.
  • - Reverse charge of VAT.
• Define exempt transactions
  • - Specific exemptions:
  • - for deliveries of goods;
  • - for the provision of services.
  • - The territoriality of intra-community operations and exports .
  • - VAT-free purchases.
• Exercise the right to VAT recovery
  • - Conditions of application.
  • - Exclusions and restrictions.
  • - Prorata of partial deduction.
  • - Recovery of foreign VAT.
  • - Recovery of VAT on self-liquidated imports.
• Complete the declaration and account for VAT
  • - Record the VAT collected and the deductible VAT.
  • - Prepare the VAT declaration (CA3).
  • - Record the VAT payable.
  • - Reconciliation of recorded turnover and declared turnover.
  • - VAT credit reimbursement procedures.