VAT: the principle and rules of territoriality

By the end of the course, participants will be able to:

• Understand the concepts of VAT and their impact on operations
• Optimise VAT management within a regional framework
• Enhance compliance and ensure the accuracy of tax returns

Understanding the Principles of Territoriality

Introduction and fundamental principles

• An overview of VAT: definition, how it works and its importance for businesses.
• Definition and context of the principles of territoriality: What is territoriality? Historical and legal context

The principles of territoriality in international law

• Definition of the principles of territoriality: How territoriality is defined in international law, examples and application

The principles of territoriality in tax law

• Territoriality in tax law: how territoriality rules apply in tax matters, differences between tax jurisdictions, practical examples

Application of the principles of territoriality in various fields

• The principles of territoriality in commercial and economic law: in commercial transactions, impact on international economic operations.
• Territoriality in conflict resolution: how these principles are used to resolve international disputes, examples
• The principles of territoriality in international contracts: application in the drafting and performance of international contracts, examples of territoriality clauses in contracts.
• Practical exercises

Specific Rules and Practical Applications

Specific features relating to particular transactions

• Intra-Community VAT: definition, accounting treatment and reporting
• Importation: definition, accounting treatment and reporting
• Intra-Community supply: definition, accounting treatment and reporting
• Exportation: definition, accounting treatment and reporting

Reporting obligations (DEB, DES)

• Declaration of Trade in Goods (DEB): when and how to complete the DEB, examples
• European Services Declaration (DES): when and how to complete the DES, examples

Case studies: Analysis of real or fictitious scenarios to apply the principles of territoriality.

• Identifying errors and necessary corrections.
• Practical application: Simulating VAT returns for specific transactions.

Group work to solve complex problems.

Summary of key points covered: Recap of the concepts and techniques studied.

Discussion of the key points to remember. Assessment of the skills acquired 

• Certification of prior learning

• All audiences

This course is aimed at directors of micro-enterprises and SMEs, business founders or buyers, operational managers, department heads, sales representatives or account managers, as well as any employee wishing to learn the basics of financial analysis.

It is also suitable for professionals who are not finance specialists but wish to better understand and interpret the company’s key financial documents (balance sheet, profit and loss account, key indicators).

It is primarily aimed at companies with fewer than 50 employees operating in sectors covered by AKTO. Funding is also available for companies with more than 50 employees. Please contact us.

• Technical requirements:

Professional experience or a role in accounting, management or finance. Experience in sales administration. Basic knowledge of general accounting and VAT is required. Familiarity with invoicing procedures and the general principles of corporate taxation is recommended to facilitate understanding of the territoriality rules

Between 4 and 8 trainees

• Fully classroom-based training

• Personalised course
• Group lessons

• Resource centre
• Room equipped with networked computer workstations
• Unmarked room with video projector

Positioning upstream of training entry.

Interviews, remediation with the educational referent and/or company referent during training.

Taking account of beneficiary satisfaction during and at the end of training.

Possibility of post-training support.

For beneficiaries with disabilities: possible adaptation of training and certification arrangements, support by the TH referent.

Education Nationale certified teachers, Bac +3 trainers with significant experience in adult training, professional speakers.

Trainers experienced in individualising learning.

In-course evaluations (ICE)

By the end of this training course, participants will be able to identify the territoriality rules applicable to domestic, intra-Community and international transactions. They will be able to determine the VAT treatment according to the nature of the transactions, ensure accurate invoicing and improve compliance with current tax regulations.

Access for people with disabilities

Education Nationale certified teachers, Bac +3 trainers with significant experience in adult education, professional lecturers.

1st training session, we have no Quality indicators.