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Value added tax (C3048)

30 heure(s)

Objectifs

  • Understand the general history and mechanisms of VAT.
  • Learn the 5 major concepts of VAT: the taxable person, the taxable operation, the place of supply, exemption and the person responsible for VAT.
  • Distinguish between the supply of goods and the supply of services.
  • Understand the principal VAT exemptions and VAT rates in Luxembourg.
  • Understand concepts linked to the person responsible for VAT, including the chargeable event and taxable basis.
  • Understand the processes for VAT recovery.
  • Learn how VAT applies domestically or across borders, including on particular transactions: sale of goods, Real Estate and Financial Services.
  • Description of the administrative procedures and compliance obligations related to VAT.

Contenu

  • Introduction :

Aims of the course, history and definition of VAT, overview of the relevant legislation.

  • Taxable persons :

Notion of taxable person, general definition and special cases.

  • Taxable operations :

Notion of taxable operation, major concepts and special cases.

  • Place of supply: goods

Determination of the place of supply, transport and installation, special cases.

  • Place of supply: services

General rule and exceptions.

  • Exemptions and VAT rates :

Overview of the main VAT exemptions and VAT rates in Luxembourg.

  • Person liable for VAT :

Determine the person responsible for VAT, notions of chargeable event and chargeability of the VAT, determination of the taxable basis.

  • VAT recovery :

Input VAT deduction right, prorata, regularization and foreign refund.

  • Transactions involving goods :

Supplies of goods, simplifications, triangular transactions, consignment stock and carousel fraud.

  • VAT & Real Estate :

Exemption, option for VAT, VAT liability and VAT recovery.

  • Administrative procedures and compliance :

Administrative VAT obligations and overview of some practicalities.

  • Financial services :

Management of investment funds and financial services.

  • Summary Session :

Q&A session.

Public cible

A qui s'adresse la formation?

Beginners, candidates who wish to understand the mechanisms of VAT.

 
Prérequis

None.



Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation Luxembourg Lifelong Learning Center de la Chambre des salariés.

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Caractéristiques
Organisation Formation inter-entreprise
Langues de prestation
Prochaines sessions
Du/Au Lieu Prix
28/01 - 04/06/19
  Lycée Technique du Centre Luxe...   200.00 €
Voir détails
05/02 - 04/06/19
  Lycée Technique du Centre Luxe...   200.00 €
Voir détails
07/02 - 04/06/19
  Lycée Technique du Centre Luxe...   200.00 €
Voir détails
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