VAT School | KPMG Business Institute

Practical examples are included in each section of the programme.
The programme will run from 19 March 2026 to 21 May 2026, every Thursday from 9 to 11 am.

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

Who are the intended participants?

Tax, accounting, and controlling specialists
Tax/accounting department personnel acquainting themselves with VAT basics
Anybody who wishes to better understand basic VAT principles

Programme

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

Place

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.