Cursus BTW & Internationaal in Rotterdam

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.

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.

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.

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.

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.

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.

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 with comparable questions. You cover intra-Community supplies, exports, distance sales, ABC transactions, the main rule for services and its exceptions, the VAT reverse charge, invoicing requirements and the OSS return. Current developments in legislation and regulations are also addressed. The classroom set-up is particularly useful if you are in doubt about how to apply the rules in borderline cases. For anyone who simply wants to look up the main rules, the Dutch Tax Administration's guidance will do.

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.