VAT School | KPMG Business Institute

Practical examples are included in each section of the programme.

You are cordially invited to attend the VAT School in person at our premises, or you may attend the programme via a webinar.

Basic terms, subject-matter of tax, person liable to tax, VAT registration, taxable period
Place of supply, VAT reports
Delivery and acquisition of goods from/to another EU member state, the concept of main and ancillary supply
Chain supplies, triangulation, Incoterms, consignment warehouses
Import/export of goods
Cross-border provision/receipt of services, person liable to declare and pay tax – Section 108, financial services
Domestic reverse charge mechanism, VAT relating to real property
Occurrence of a tax liability, tax base, corrections of tax base, VAT rates
Entitlement to VAT deduction, VAT coefficients, adjustments to deduction, entitlement to deduction on the change of VAT regime
Invoicing – preparation of tax documents, VAT administration (report filing, record-keeping), correction of tax base for irrecoverable debts

KPMG Česká republika, Pobřežní 1a, Praha 8

The fee includes training materials. The training will be conducted in Czech.

For attending this training course, you are eligible to gain 21 of CPD points.