Advanced seminar on VAT law for exports and imports in B2C business

News from legislation, administration and case law

Overview: Legal basis

• Country of destination vs. country of origin principle.
• Audit scheme for VAT situations with a foreign connection for end customers: Mail order regulation § 3c EstG (distance selling), export delivery to end customers and place of other supply for B2C.

Differentiation: delivery, work delivery, other service

• Economic content of the service.

Series transactions with end customers at the end of delivery

Sales from distribution centers in Germany and abroad

Special features of mail order and online trading

Services

• Regulations on the place of supply of services in the EU and in third countries (especially B2C).
• "Export of services".
• VAT obligations abroad.
• Contract finishing for end customers.

Registration in other EU member states and in third countries

• Applying for VAT identification numbers in other EU countries.
• Contacts, contact points, online help.
• Special taxation procedure OSS and IOSS.

Special features of invoicing end customers in Germany and abroad

Organization of bookkeeping and accounting

System-supported risk management

Minimize risks, reduce audit findings