International VAT on Cross-Border Transactions
This course explores how VAT applies in an international context both in relation to EU and non-EU transactions, whether goods or services. It will be particularly useful for accountants and finance directors who need to be aware of how to account for VAT on cross-border and international transactions. The relevant VAT implications of Brexit will also be explored but will be based on the current position at the date of delivery (while the UK remains a Member State of the EU it will be treated as such in the course).
Additionally, EU provisions such as acquisitions and removal of goods and the reverse charge on services. It will also cover imports and exports from outside the UK and the major changes in relation to electronically supplied services including the Mini One Stop Shop (MOSS) will be covered.
What You Will Learn
This course will cover the following:
- The Legal Context
- The EU Single Market
- Place of Supply of Goods
- Distance Sales
- The Reverse Charge
- Place of Supply of Services
- 2015 Mini One Stop Shop
- International Services
- Overseas Traders
- EC Sales List
- Tour Operators Margin Scheme
Please let us know if you wish to be notified.
Please let us know if you wish to be notified when new dates are added for this programme