Free course on cross-border VAT

Chapters 1 to 3 in a single PDF, with a worksheet and cheat sheet.

• 0.-

  Introduction

  How this free course is structured, what you learn in the three chapters and why you should always check a case against the rules with your adviser.

• 1.-

  The four questions for every cross-border transaction

  Goods or services, who is the customer, where is the supply taxed and who pays. Plus the VAT identification number and checking it in VIES.

• 2.-

  Supplying a business customer in the EU

  The four conditions for the zero rate, what the quick fixes changed about them and how to make a collection transaction watertight.

• 3.-

  The main rule for services

  With a business customer the customer's country levies, with a private individual the service provider's country. And how to record the status.

• 4.-

  Intra-Community acquisitions

  The purchasing side: you receive an invoice without VAT and declare that VAT yourself, including the safety net provision and the special customers.

• 5.-

  Export outside the EU

  The zero rate on export, the evidence in your export file and sales to private individuals from outside the EU.

• 6.-

  Import of goods

  The taxable amount on import, import via another member state and the considerations around a permit.

• 7.-

  Distance sales to private individuals

  When a shipment to a private individual in another member state is a distance sale and what the deemed supplier rule does with platforms.

• 8.-

  ABC supplies

  Goods that travel directly while several invoices sit in between: which link in the chain you allocate the transport to.

• 9.-

  Exceptions to the main rule for services

  Immovable property, logistics, admission to events, restaurant and catering services, and the hire of means of transport.

• 10.-

  Digital services

  What an electronic service is, how it relates to telecommunications and broadcasting, and where the tax is levied.

• 11.-

  The OSS scheme

  Three schemes side by side, registering with the Dutch Tax Administration, completing the return and the associated administration.

• 12.-

  The reverse charge mechanism

  When VAT shifts to the customer, how this works within the Netherlands and how to correct an error in the reverse charge.

• 13.-

  Cross-border invoicing

  The mandatory invoice details, converting foreign currencies and building a file for an audit.

• 14.-

  VAT return and ICP declaration

  Which box belongs to which international supply, refunds of foreign VAT and correcting errors.