VAT and International Services - Session 1 & 2

Quorum Training - A Wilmington Company
Course summary
6 hours
395 GBP excl. VAT
Full time
Online courses

Course description

VAT and International Services – Session 1 & 2

Not all services are the same. There are different VAT place of supply rules for different services. Sometimes this means that a UK supplier should not charge VAT. Sometimes it means that the supplier must register for VAT in another country. We also know that the line between one type of service and another is very fine, and that different VAT implications follow accordingly. This 2 session course explores all the VAT rules for all international services supplied from the UK to customers (or which take place in) anywhere in the world and the impact of importing services from outside the UK, to give the delegate a sound grasp of all these aspects. We will comment on how these rules should operate in Member States (pre and post 1 January 2021), but in general terms only. Any changes caused by Brexit will be incorporated live when the course is run.

CPD Hours: 6

Suitability - Who should attend?

It is intended for anyone responsible for the VAT affairs of an organisation which supplies or receives services to, or from, customers outside the UK, or which does work abroad, and their advisers.

Training Course Content

Day 1

Session 1

The decision-making process

The General Rule

  • B2C and B2B supplies, what services fall under these headings, and the precise meaning of these terms
  • The importance determining where your client ‘belongs’ for VAT purposes
  • Business Establishments and Fixed Establishments-decisions and case law.
  • Proving business status
  • Special rules for ‘ Specified Supplies’ (Finance and Insurance)
  • Special rules for certain services supplied B2C to non- EU recipients
  • Invoicing requirements
  • UK VAT return completion
  • European Sales Lists until January 2021

The Reverse Charge

  • Services affected, and what should not be reversed charged
  • Impact
  • Reporting requirements
  • Tax points

Day 2

Session 2

Exceptions to the General Rule and simplifications available

  • Services related to land
  • Cultural, artistic, sporting, scientific, educational and exhibition services
  • Valuation and work on goods
  • Short, and long-term hire of means of transport
  • Hotels, catering and admissions to events
  • VAT registration and simplifications in the UK and Member States

The Effective Use and Enjoyment Rules

  • What is covered
  • Place of supply for B2C services from 1 January 2015 and the Mini One Stop Shop (MOSS)

Recovering Foreign VAT – the system for EU and non-EU claimants

  • Procedures and possibilities to 31 December 2020
  • Future changes

The Tour Operators Margin Scheme (TOMS)

  • What it is, and how it works
  • Future proposed changes post Brexit

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About provider

Quorum Training - Business and Finance Courses for Professionals

Quorum Training provides a range of specialist courses designed specifically for business and finance professionals, covering such topics as: Accounting and finance Taxation VAT Governance Risk and compliance Financial markets and corporate treasury Charities Management and leadership Courses are available...

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Quorum Training - A Wilmington Company

5th Floor, 10 Whitechapel High Street
E1 8QS London

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