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VAT Training : Declaring Intra-Community and International Transactions (France)

Understand VAT rules for goods and services, identify reporting obligations, and identify VAT impacts for sales abroad.             

 Training objectives : 

  • Understand the VAT regime applicable to sales of goods
  • Identify VAT obligations related to goods sales
  • Report purchases and sales on the French VAT return
  • Report sales through the One-Stop Shop (OSS)
  • Determine VAT risks and impacts for cross-border sales

Duration: 1 day (7 hours)   Format: Virtual class (inter-company or in-house)



Audience : 

  • Tax managers
  • Chartered accountants, accounting staff 
  • Purchasing or sales managers, 
  • CEO

Pricing:

  • Inter-company: €550 (excl. VAT) per participant
  • In-house: On request, starting from €2,380 (excl. VAT) per day (up to 12 participants included)



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Training Plan:

Entrance quiz for training

Introduction

  • How VAT works: introduction to concepts and territorial rules
  • The five VAT questions to ask when analyzing a transaction
  • Reporting obligations in France: CA3, ERTVA and EMEBI, DES, One-Stop-Shop (OSS EU and IOSS)

Purchases and Sales of Goods to Taxable Persons (B2B)

  • Definition of a supply of goods and territoriality rules
  • Domestic purchases
  • Domestic sales
  • Intra-community acquisitions
  • Intra-community supplies
  • Imports
  • Exports
  • Awareness of complex transactions: simplified triangular sales and successive buy-resell operations abroad, import/export triangular transactions, setting up a storage platform

Sales of Goods to Non-Taxable Persons (B2C)

  • Definition of intra-community distance sales
  • VAT regime applicable to intra-community distance sales and reporting requirements

Practical Cases with Group Review

Purchases and Sales of Services (B2B and B2C)

  • Definition and territoriality of services: general and special rules
  • Purchases and sales of services under the general rule
  • Purchases and sales of services under special rules

Recovering or Deducting VAT in France and Abroad

  • Conditions for VAT deduction in France and reporting procedures
  • Recoverable expenses abroad and VAT refund claims

End-of-training assessment, issuance of a certificate of completion, and communication of results.


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