Appropriate the basic principles, rules of scope and exemption from VAT.
Master the methods of calculating deduction rights.
Application of VAT: the 5 questions to ask
• Determine the taxable person.
• Determine if a transaction falls within the scope of VAT.
• Define the place of taxation.
• Check if the transaction can benefit from an exemption.
• Identify the debtor of the tax.
The right to deduct and refund
• Invoices: details and conservation necessary for the establishment of VAT.
• New reporting requirements.
• Analyze complex transactions.
• Case study: study and analyze each stage of VAT application.
Define the scope of VAT
• Differentiate operations in the scope of VAT and out of scope.
• Distinguish between taxable and exempt transactions.
• Appropriate notions of partial taxpayer and partial taxpayer.
Determining VAT Deduction Entitlements
• The rules of deduction.
• The deduction coefficient.
• The creation of distinct sectors of activity.
• Regularisations.
Identify special cases
• Distinguish allowances / grants in the field and out of scope.
• Measure the consequences on the calculation of deduction entitlements.
• Identify the main issues related to the recovery of VAT on the acquisition or sale of holdings in holdings.
• Define ancillary financial products.
• Consequences on VAT deduction rights.
Apply VAT to real estate rentals
Good to know
Automagically translated from French
Where does it take place?
IFE
Luxembourg
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