Events

Deepening the principles of VAT (c3057)

180 €

at 1.9 KM
Luxembourg Lifelong Learning Center Follow

Training
Finance
Webinar
VAT

wed. 23 Sep.

wed. 30 Sep.

wed. 7 Oct.

wed. 14 Oct.

wed. 21 Oct.

wed. 28 Oct.

wed. 4 Nov.

wed. 11 Nov.

wed. 18 Nov.

wed. 25 Nov.

wed. 2 Dec.

wed. 9 Dec.

wed. 16 Dec.

wed. 23 Dec.

wed. 30 Dec.

wed. 6 Jan.

Goals
Review the basics.
Deepen the notion of subject and its implications.
Analyze operations by type of activity.
Specificities of VAT.
Account for the reverse charge mechanism and control VAT in the accounts.
Know and master the right to deduct.
Become familiar with the different sanctions, fines.
Discover the implications of VAT.

Content
Introduction and reminder of VAT mechanisms.
Different types of taxable persons by type of activity, specific regimes, taxable persons in the fund industry
Non-taxable persons.

Beginning or end of subjugation: the implications.
Taxable transactions
Deliveries of goods: the characteristics of a delivery of goods, the main rules and exercises.

Taxable transactions
Intra-community acquisitions of goods / Imports: characteristics, main rules and exercises.

Taxable transactions
Provision of services: reminder of the characteristics, the general rule, more detailed information on exemptions, exercises.

Specific operations
Exemptions.

Obligation to pay, sanctions, fines and communication with the administration
The implications of VAT in linked relationships.

Right to deduct.
Review review.

Target audience
Who is the training for?
Anyone who wishes to deepen their basic knowledge of value added tax (VAT), discover and master the right to deduct, review the penalties and possible fines.

Prerequisite
Have passed the modules "General accounting: current transactions" (C2001) and "The principles of VAT and declarations" (C2027) or have equivalent certified knowledge.