Course description
Many of the VAT place of supply rules for international services, turn on where a ‘person’ ‘belongs’. There is also the concept of ‘establishment’, be it ‘business’ or ‘fixed’.
Why does it matter for the supplier or the recipient of the supply? What happens if either have establishments in more than one jurisdiction? How do you decide whether VAT should be charged and where?
Presented by tax expert Gwen Ryder, this virtual classroom session will answer these questions and more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Many of the VAT place of supply rules for international services, turn on where a ‘person’ ‘belongs’.
There is also the concept of ‘establishment’ be it ‘business’ or ‘fixed’.
Why does it matter for the supplier or the recipient of the supply?
What happens if either have establishments in more than one jurisdiction?
How do you decide whether VAT should be charged and where?
This virtual classroom session will answer these questions and more.
What You Will Learn
This live and interactive session will cover the following:
- A refresher on the place of supply rules for general rule services
- What is a ‘person’ for VAT purposes?
- What constitutes a place of belonging for an individual, or a fixed or business establishment
- The progression of VAT case law
- Does property create an establishment for VAT?
- What about a temporary presence in a territory?
- What happens if the supplier, or the customer seemingly belong in more than one place?
- How to decide where the VAT should fall
- E-services- how to determine where the customer belongs, and whether the supplier should register for VAT - where and how
- A refresher on the reverse charge and VAT accounting in the UK
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...