VAT in Europe – A Guide to Member States VAT Systems
Course
In City of London
Description
-
Type
Workshop
-
Location
City of london
-
Class hours
6h
-
Duration
1 Day
-
Start date
Different dates available
The European Union is a mix of Member States – different languages, economic success and social patterns drawn together under one tax – Value Added Tax. Does each Member State enact VAT exactly as in the legislation and exactly as its neighbour? Where does Brexit leave the UK? This course is centred on the core EU VAT legislation, Directive 2006/112/EC (as updated and amended) and gives an insight into local practice within Member States and the differences between them. An outline of the rules in each Member State is covered under the content headings. Live updates will be made as the impact of Brexit unfolds.
Facilities
Location
Start date
Start date
About this course
This course is intended for those who need an in-depth knowledge of how VAT works across the EU as a whole and the differences between the Member States. A working knowledge of VAT is assumed.
Reviews
-
This has been an excellent overview of EU VAT.
← | →
Course rating
Recommended
Centre rating
Bill Rhodes
Subjects
- Systems
- VAT
- Tax Law
- Tax Calculation
- Taxation Law
- Business Taxation
- Trade
- Sales Training
- Tax
- VAT management
- Acquisitions
- VAT Registration
- VAT Invoice
- Directive 2006/112/EC
Teachers and trainers (1)
Gwen Ryder
Teacher
Gwen 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 20 firm, 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.
Course programme
Overview
- Content and scope of Directive 2006/112/EC
- Territorial application of the tax
- A common VAT system
- National derogations
The charge to VAT
- Taxable persons and economic activity
- Place of supply of goods and services and deemed supplies
- Acquisitions and deemed acquisitions
- Distance sales and trading via the internet
Rates of VAT in other Member States
VAT registration
- Turnover limits
- Simplification measures and special exemptions for non-resident entrepreneurs
- Fiscal representatives
- VAT groups – a possibility or a requirement?
- Compliance
VAT return filing procedures and time limits
- VAT invoicing requirements
- Right to deduct input tax
- Recovering VAT in other Member States where not VAT registered
VAT in Europe – A Guide to Member States VAT Systems