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)