0% VAT in international trade

In international trade, entrepreneurs are faced with the complex European VAT legislation. In particular entrepreneurs active within the logistics sector and the import and export sector often encounter the question of whether or not VAT is due and if the zero rate applies. In the goods and services sector the main question is: Where should VAT be paid, in the Netherlands or abroad? What are the VAT consequences, for especially the logistics sector, of the new E-Commerce regulations that were introduced on the 1st of July 2021? Knowledge of the complex regulations is required to avoid risks of additional tax and liability.

This course focuses on the Dutch VAT rules

Table II of the Dutch VAT Act lists the supplies of goods and services that can benefit from the application of the VAT zero rate; what are the conditions and how do these work?

During this masterclass the most important present-day practical elements of the VAT zero rate in the international trade of goods and services will be discussed.

The seminar is intended for administrative and financial professionals responsible for correct invoicing and Dutch VAT declarations. The seminar is important especially for companies (or accountants with these companies as their clients) active in the international trade and logistics sector, where the  VAT zero rate is of the utmost importance on a regular basis. 

During the afternoon you will receive an overview presenting the relevant Dutch VAT issues related to the international trade. The many rules and different interpretations frequently cause confusion and make it difficult to stay up-to-date on and foresee the relevant VAT consequences. Can you still see the forest for its trees? Case studies will help clarify the topics.

 Topics:

• VAT inside the EU and the Netherlands
• Rules for the place of supply of goods and services
• Import and export
• Intra-community supplies  
• Fiscal representation for VAT
• VAT warehouse
• Proof of transport 
• ABC transactions, simplified triangulation
• Distance selling / e-commerce
• Import deferment licenses
• Reverse charge rules
• Invoicing, VAT returns and reporting
• Administrative obligations

These topics will be discussed not only from a theoretical point of view but you’ll also have plenty of opportunity to discuss the changes that are of importance or affect your own company. 

Target audience

This course is mainly aimed at professionals whom, in the context of the import and export of goods, are regularly confronted with VAT and customs issues, such as:

• financial employees and directors
• tax consultants
• accountants
• import and export employees
• customs clearance employees
• (business) tax specialists
• auditors
• logistics employees

Speaker

R.L. Feen

Director of ALLVAT Representative B.V., a renowned lecturer and speaker in the field of international VAT for many years.

PE points

NBA 5 PE Hours (Pending)

RB 5 tax points (pending)

Cost

The registration fee is EUR 425 per person (excl. VAT). This includes the costs of documentation material, coffee, tea and snacks. You will receive all documentation material during the course. After receiving your registration, we will send you a confirmation, route description and invoice.