COURSE OBJECTIVES: These half-day, in-depth programmes cover the key VAT information for each and every EU country. The courses are designed to be both informative and practical and are designed for those working in the finance function who deal with cross-border EU transactions.
Two modes of delivery are available:
- In-house - Choose the jurisdiction (s) that you would like covered, and we will deliver the course at your premises.
- Quorum Training Pool – Even if you don’t have enough people who need the training to justify an in-house course, let us know your interest. We will collect enquiries and, when we have sufficient interest, schedule a mutually convenient date for the training at one of our London training centres.
Member States Covered:
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom
COURSE CONTENT
The following course structure will apply to all half-day sessions covering any of the 25 member states.
The Charge to VAT
- Taxable persons and economic activity
- Place of supply of goods and services and deemed supplies
- Acquisitions and deemed acquisitions
- Import VAT
- Distance sales and trading via the internet
Rates of VAT
- Standard, reduced and ‘parking’ rates
- Exempt supplies and partial exemption requirements
- Exemptions with credit (zero rates)
VAT Registration
- Turnover limits for in-country supplies, acquisitions and distance selling
- Time limits and penalties for late registrations
- Simplification measures and special exemptions for non-resident entrepreneurs
- Fiscal representatives
- VAT groups – a possibility or a requirement?
Compliance
Mutual Recovery
- Recovering VAT in other member states under the EC Eighth Directive
TRAINER:
Gwen Ryder has been a VAT and customs duty specialist and lecturer for her entire career. She worked in H M Customs (now HM Revenue and Customs) for 9 years before joining the “Big 5”. She subsequently became the VAT and Customs Partner in a top 20firm, and then formed her own consultancy practice in 2003. Gwen is an Associate of, and former examiner for, the Institute of Indirect Tax, and a member of the Customs Practitioners Group and The VAT Practitioners Group. Gwen is the original author of the Cross Border Goods, and International Services, sections of the CCH publication, ''VAT Planning'' and the customs duties section of the CCH publication, The Indirect Tax Guide.
Gwen advises a wide range of clients on all matters of VAT and Customs duty as it applies in the UK and internationally. She also lectures extensively on these subjects, and is currently acting Head of VAT in a top 10 firm of accountants.
To enquire further please complete the enquiry form or call our in-house course bookings team on 0207 566 8207.