Who is the VAT & International course intended for?

The VAT & International course is intended for SME accountants, advisers and (corporate) tax specialists who want to broaden and update their knowledge of VAT in international trade. In practice you work with clients or an employer doing business across borders and you want to be able to apply the rules on intra-Community supplies, import, export and services correctly. Basic knowledge of VAT is assumed.

Which topics are covered in the VAT & International course?

The VAT & International course covers three main themes: VAT on the supply of goods (intra-Community supplies, exports, distance sales, ABC supplies), VAT on the supply of services (general rule, logistics and digital services) and administration, invoicing and the VAT return (reverse-charge mechanism, invoicing requirements, refunds and the OSS return). You also learn how to calculate VAT on purchases and sales within and outside the EU, to both business customers and private individuals.

What prior knowledge do you need for the VAT & International course?

For the VAT & International course you need a basic knowledge of the Dutch VAT system. The course is intended for SME accountants, advisers and (corporate) tax specialists who want to broaden and update their knowledge. You already work with VAT returns and invoicing, and now want to get to grips with intra-Community supplies, exports, imports and cross-border services. No specific prior education is required, but practical experience with VAT is.

Do you receive a certificate after the VAT & International course?

Yes, after completing the VAT & International course you will receive a certificate of attendance from Learnit. This certificate confirms that you have taken the course and gained knowledge of international VAT arrangements, intra-Community supplies, export, OSS returns and invoice requirements. You can use the certificate for your CPD records or as proof of further training for your employer or client.

What is the difference between intra-Community supplies and exports for VAT purposes?

Intra-Community supplies are B2B supplies between EU member states, where you apply the 0% rate and reverse-charge the VAT to the customer. Exports concern supplies to non-EU countries (both B2B and B2C), where the 0% rate also applies, but with different customs and evidence obligations. In the VAT & International course you learn to apply both schemes correctly, including invoicing and the VAT return.

How do I know whether the VAT & International course matches my day-to-day practice as an adviser or tax specialist?

The course is aimed at SME accountants, advisers and (corporate) tax specialists who deal with cross-border transactions in their work. You work in class with examples from your own practice: intra-Community supplies, exports to non-EU countries, distance sales (B2C), ABC supplies, digital and logistics services and the OSS return. The course suits you if you regularly receive questions about VAT rates, reverse-charging VAT, invoicing requirements or refunds of foreign VAT, and you currently work these out case by case. Compared with self-study through Tax Administration publications, here you get cases tested directly by a trainer and an exchange with peers. If you have never worked with international VAT before, a basic VAT course is a more logical first step.

What will you learn in the VAT & International course that you cannot get from the Tax Administration's manual or from self-study?

The VAT & International course works with cases from your own day-to-day practice. You put concrete situations to the trainer and discuss them in class with other SME accountants, advisers and tax specialists. That is the difference with self-study: you test your interpretation of the rules directly against an expert and against peers who have comparable questions. You cover intra-Community supplies, exports, distance sales, ABC supplies, the general rule for services and its exceptions, the reverse-charge mechanism, invoicing requirements and the OSS return. Current developments in legislation and regulations are also addressed. The classroom set-up is particularly useful if you have doubts about applying the rules in borderline cases. If you only want to look up the main rules, the Tax Administration's guidance will do.

When should you choose the classroom VAT & International course and when an in-company programme or online module?

The classroom course suits you if you want to learn in an open group from the cases of other SME accountants, advisers and tax specialists. You pay and you work on examples from everyone's practice. An in-company programme makes more sense if you and four or more colleagues have the same VAT questions and want the content tailored to a single company, for example a wholesaler with regular ABC supplies or a SaaS business providing digital services. An online module or e-learning works for individual topics such as the OSS return, but lacks the dialogue about grey areas, such as reverse-charge rules and invoicing requirements. Choose the classroom option if you want to discuss current legislation and regulations and talk through your own files.

What is the difference between the OSS return and a regular VAT return for international transactions?

The OSS return (One Stop Shop) is a separate EU scheme for distance sales to private individuals within the EU. You submit one combined return for all EU countries where you supply consumers, instead of registering separately in each country. That saves considerable administrative work as soon as you exceed the threshold for cross-border B2C sales within the EU. You use a regular VAT return for domestic transactions, intra-Community B2B supplies (with reverse charge) and exports to non-EU countries. For B2B trade within the EU you must also submit an ICP declaration (EC Sales List). In the VAT & International course you learn when to use which return, how to complete the OSS return in practice and how to process both flows correctly in your administration.

How does the VAT & International course compare with a general VAT course? When do I really need the international version?

A general VAT course mainly covers domestic supplies, rates and the regular VAT return. The VAT & International course focuses specifically on cross-border transactions: intra-Community supplies between EU member states, exports to non-EU countries, distance sales, ABC transactions and the purchase of goods or services from abroad. You need the international variant as soon as your clients or employer start dealing with foreign customers or suppliers, with the reverse charge mechanism, or with OSS returns for distance sales within the EU. Alongside the rules, the classroom course also covers invoicing requirements, administrative obligations and the refund of foreign VAT. Do you do business exclusively within the Netherlands? Then a general VAT course will suffice. If you work for SME clients trading within or outside the EU, this international specialisation is the logical choice.

How quickly after the VAT & International course can I apply what I have learnt to ongoing client cases?

Immediately after the course you can apply the international VAT schemes to current files. The course works with examples from your day-to-day practice, so you can bring in cases during the course days. You learn specifically how to calculate VAT on intra-Community supplies, exports, distance sales and ABC supplies, and how to file the OSS return for distance sales within the EU. You will also be given calculation aids for international VAT. For advisers and tax specialists with existing VAT knowledge, this means that after day two you can independently assess which VAT rate, which scheme and which invoicing requirements apply to a specific international transaction. More complex files, such as chain transactions or mixed services, will often still require further reference. You will be given the structure for that.

What does the VAT & International course cost and how long does it take?

You will find the current price at the top right of this course page, together with the schedule, location and delivery format. For in-company or bespoke courses we are happy to provide a quotation on request.

VAT & International course

Name: VAT & International
Price: 1250.0 EUR
Availability: InStock
Rating: 9.4 (1 reviews)

Does your company do business across borders? Then you will be dealing with VAT rules that differ per country, customer and product. In this course you get to grips with VAT in international trade and services, and apply the current regulations correctly in your own practice.

Description

Does your company do business abroad? Then you will have to deal with VAT rules that differ from purely Dutch transactions. Whether you supply goods or services, to private individuals or businesses, inside or outside the EU: different rates and conditions apply to each situation. Specific VAT rules also come into play when purchasing from abroad.

This course gives you a complete picture of VAT in international trade and services. You work with examples from your own practice and learn how to determine the correct VAT rate, which schemes apply and how to process intra-Community supplies, imports and exports correctly. Topics include distance sales, ABC transactions, digital services and the OSS return within the EU.

You will also gain insight into the requirements your international invoices and administration must meet, how the reverse-charge mechanism works and how to complete the VAT return for international transactions. You will be brought up to date on current legislation and regulations, so that you can apply the international VAT schemes and exemptions independently and correctly.

Topics

This course covers the following topics:

VAT and the supply of goods

Intra-Community supplies between EU member states (B2B)
Export to non-EU countries (B2B and B2C)
Distance sales to private individuals within the EU (B2C)
ABC supplies and chain transactions (B2B)
Purchasing goods from abroad

VAT and the supply of services

The main rule for services and the key exceptions
Logistics and transport services (B2B)
Digital and electronic services (B2B and B2C)
Purchasing services from abroad

Record-keeping, invoicing and VAT returns

Calculation aids for international VAT
The reverse-charge mechanism and how to apply it
Administrative obligations and invoicing requirements
VAT return and EC Sales List (ICP)
Refund of foreign VAT
Applying the OSS return to distance sales within the EU

You work throughout with examples from your own practice, so that you can translate the rules directly into your daily work. In addition, the trainer brings you up to date on current developments in legislation and regulations concerning international VAT.

Result

On completion of this course, you will apply the international VAT rules with confidence in your day-to-day work. You will know exactly which VAT rate applies to intra-Community supplies, exports to countries outside the EU and distance sales to private individuals. You will also know how VAT works out for ABC supplies and when purchasing goods or services abroad.

You will recognise the difference between B2B and B2C transactions and know when to reverse-charge VAT. For services, you will know the main rule and the most important exceptions, such as logistics and digital services. Your international invoices and administration will meet the statutory requirements and you will independently file the VAT return for cross-border transactions, including the OSS return for distance sales within the EU.

You will also know how to reclaim international VAT and be able to assess which exemptions and special schemes apply to your business or your client. This helps you avoid additional assessments and make the best possible use of the scope that legislation and regulations offer.

Target audience

The VAT & International course is intended for SME accountants, advisers and (corporate) tax specialists who want to broaden and update their knowledge of VAT in international business. Do you work with invoices, returns or advice on cross-border trade on a daily basis? Then this course ties in seamlessly with your practice.

Teaching method

In that time you work actively with the international VAT rules. You work with practical examples that you bring in yourself or that the trainer contributes from the daily practice of SME accountants and tax specialists. That way the theory becomes tangible straight away.

The trainer alternates short explanations with calculation exercises, cases and discussion. You calculate VAT percentages, assess invoices and determine together which scheme applies to intra-Community supplies, exports, distance sales and ABC transactions. The OSS return is also covered on the basis of concrete situations.

You learn in a small group, so there is plenty of room for your questions and those of the other participants. Between the two course days you can test what you have learnt against your own working practice and bring any questions with you to day two.

You will receive course materials in which the regulations, calculation aids and examples are brought together clearly. Afterwards you will receive a certificate of participation.

Prior knowledge

You have a basic knowledge of VAT and some practical experience with the Dutch VAT rules. Do you work as an accountant, adviser or tax specialist? Then this course ties in well with your daily work. Specific prior knowledge of international VAT is not required.

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In-company

Would you like to organise this training for a whole group or several groups? This can be cost-effective. For example, we can tailor the content entirely to your organisation, and training a whole group is also cheaper.

Are you looking at large numbers of participants or a complete academy? That involves a great deal. Consider planning and communication, for example, or identifying and agreeing the objectives and content of the training. Or differences in level, feedback mechanisms and safeguarding. Fortunately, Learnit has extensive experience in this field (more than 25 years) and we are happy to help you through this process.

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Language

The training is given in Dutch as standard. The trainer has a good command of English. English-language course material can be used. With a minimum enrolment of 3 participants, the training can also be given entirely in English.

Number of days:

2 days

Course times:

from 10 am to 5 pm

Study load:

14 hours

Education level:

This training is suitable for all levels.

Exemptions:

Exemptions do not apply to this course.

Preparation time:

No preparation time applies to this course.

Certificate:

At the end of the course, a certificate is issued as proof of participation.

The best training for you

At Learnit you will always find a course that takes you further. From (technical) IT skills to communication or personal leadership. You can also choose the training format that suits you best: a classroom course, a tailor-made course at your own office, an online course or an e-learning. We have the right course and the right format for everyone. Because learning in the way that suits you best delivers the best results.

Moving forward together

Taking a training course at Learnit means learning together. Together with your experienced trainer, together with your course group or together with your colleagues. And whether you take the training at home, at your office or at one of our training locations, we are always available to help you. To share our knowledge with you in a way that is genuinely useful to you. Getting further together through personal attention and understanding each other well; that is what we believe in.

Apply it directly in your work

Learning theory from a book that you can then hardly use in your work? Not at Learnit! Whichever training you take with us, you can put it to use at your workplace straight away. Because of the unique learning objectives you set together with the trainer at the start of the training. Because of the alternation between theory and (interactive) practical assignments. And by bringing the challenges you face in your daily work along to the training.