VAT Express

Module 1: Structure and Fundamentals of Sales Tax Law (Live Online Training)

What is VAT and who is affected by it?

• Legal bases and systematics.

Entrepreneur within the meaning of § 2 UStG and scope of business

Taxable exchange of services within the meaning of § 1 UStG

• Supplies or other services - definition and delimitation.
• Uniformity of benefits vs. separate benefits.

Determination of the place of performance

• Delivery, § 3 para. 1 UStG.
• Other service § 3 para. 9 UStG.

Tax liability and tax exemptions

Assessment basis and tax rate

• Principle.
• Barter transactions.
• free transfers of value.

Module 2: The Origins of Sales Tax (Video + Knowledge Check)

Module 3: Basics of Sales Tax Invoicing (Video + Knowledge Check)

Module 4: Invoicing and Input Tax Deduction (Live Online Training)

Invoicing

• Prerequisites and formal requirements.

Input tax deduction according to § 15 UStG

Free transfers of value

Subsequent changes to the assessment basis (due to discounts, credit notes, etc.)

Module 5: Input Tax Credit (E-Learning)

Module 6: Reverse-Charge Procedure (E-Learning)

Module 7: Cross-Border Deliveries and Other Services (Live Online Training)

Special features of sales tax law

Intra-Community supplies

• Tax exemption: Case constellations.
• Tax exemption: book and documentary evidence.
• Implementation in practice.

Exports (deliveries to countries outside the EU)

• Tax exemption: Case constellations.
• Tax exemption: book and documentary evidence.
• Use Incoterms sensibly.
• Implementation in practice.

Special feature of series transactions

Transfer of tax liability - reverse charge (§ 13b UStG)

• Tax liability: standard taxation vs. reverse charge.
• Invoicing.

VAT returns and declarations

• Advance sales tax returns.
• Annual VAT return.