VAT School

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.

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

1. Basic terms, subject-matter of tax, person liable to tax, VAT registration, taxable period (5 October 2023)
2. Place of supply, VAT reports (12 October 2023)
3. Delivery and acquisition of goods from/to another EU member state, the concept of main and ancillary supply (19 October 2023)
4. Chain supplies, triangulation, Incoterms, consignment warehouses (26 October 2023)
5. Import/export of goods (2 November 2023)
6. Cross-border provision/receipt of services, person liable to declare and pay tax – Section 108, financial services (9 November 2023)
7. Domestic reverse charge mechanism, VAT relating to real property (16 November 2023)
8. Occurrence of a tax liability, tax base, corrections of tax base, VAT rates (23 November 2023)
9. Entitlement to VAT deduction, VAT coefficients, adjustments to deduction, entitlement to deduction on the change of VAT regime (30 November 2023)
10. Invoicing – preparation of tax documents, VAT administration (report filing, record-keeping), correction of tax base for irrecoverable debts (7 December 2023)