12:30 – 13:00 Welcome reception with coffee and/or tea, registration of participants
13:00 – 13:45 VAT and Intra-community trade
- When do we speak of intra-Community supply (ICS)?
- Under what conditions is the 0% VAT-rate applicable?
- How to act regarding the simplified A-B-C supply chain transaction, transfer of own products, assembly deliveries, distance sales, etc?
- Explanation of the reverse charge mechanism in VAT.
- What are the administrative obligations and the rules that apply to invoicing and the declaration?
13:45 – 14:30 VAT in import and export
- What are the import and export rules regarding VAT?
- How does the art. 23-license for import and processing work?
- What is the taxable amount for VAT on import?
- Who owes the VAT on import?
- Elaborating on: missing, theft or irregular removal from a warehouse.
- When can a VAT warehouse be used?
- What proof is required for the zero rate?
- How are you supposed to deal with A-B-C supply chain transactions?
- When can you work with an execution order?
14:30 – 14:45 Break
14:45 – 15:45 Zero rate and services
- How to trade as part of the international service traffic?
- When can the VAT be transferred to the (foreign) customer?
- Logistic services versus the storage of goods in the Netherlands
- When does the zero rate apply in the logistics sector regarding, among other things, transport services during import and export?
- What about the application of the zero rate for rear-end transport?
- Supply of seagoing vessels and aircrafts.
- Services regarding goods stored in bonded warehouses, AGP’s and VAT-warehouses.
15:45 – 16:45 Tax representative VAT
- What are the latest developments in this area?
- When do I use a tax representative?
- What are the conditions?
- What about the risk and liability?
16:45- 17:00 Break and snacks
17:00 – 18:00 Walk-out and closing discussion with the possibility to ask questions
(There is the possibility to submit questions in advance by email email@example.com)