0 VAT In International Trade Pdf
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Programme

 

12:30 – 13:00 Welcome reception with coffee and/or tea, registration of participants

 

13:00 – 13:45 VAT and Intra-community trade

 

  • What is an intra-Community supply (ICS)?
  • Under what conditions is the 0% VAT-rate applicable?
  • How to act in case of a 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 situations

 

  • What are the import and export rules regarding VAT?
  • How does the art. 23-license for import 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?

 

14:30 – 14:45 Break

 

14:45 – 15:45 Zero rate and services

 

  • How to act in a chain of the international services?
  • When can the liability for 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?
  • Other supplies of services in international trade (services connected to seagoing vessels and aircrafts).
  • Services regarding goods stored in bonded warehouses, Excise warehouses and VAT warehouses. 

 

15:45 – 16:45 Tax representative for VAT

 

  • What are the latest developments in this area?
  • When do I need a tax representative for VAT?
  • 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 jheducation.opleidingen@gmail.com)