The VAT seminar

View this page in: Greek
Duration: 14 hours (2 days)
09:00 - 17:30
Date: Nicosia:
11 & 18 November
Venue: Cleopatra Hotel
Nicosia
Instructor: Chrysilios Pelekanos
Cost: €490 (+ VAT)
After subsidy:
€297,50 (incl. VAT)
Participants' number: Restricted to 25

Provisions and practical application of the provisions of the VAT legislation

Aim of the course

The aim of the seminar is to provide to all participants the basic knowledge with regard to the provisions of the VAT legislation.

The seminar will focus on the practical application of the VAT legislation, the analysis of the relevant procedures with regard to the VAT legislation, as well as with the possibility of VAT planning.

Course outline

DAY 1:

VAT Forms and administrative obligations 

  • Taxable persons
  • Obligation for registration
  • VAT groups
  • Registration for departments of the same business
  • Registration
  • Deregistration
  • VAT return
  • Recapitulative statement (VIES)
  • Intrastat return
  • Penalties

Other administrative obligations 

  • Invoices
  • Electronic invoicing
  • Books and records
  • Archiving and e-archiving
  • Correction of errors
  • Recovery of incorrectly charged VAT
  • Bad debts

Supply of goods and services 

  • Differences between the supply of goods and the supply of services
  • Time of supply

Place of supply 

  • The importance of the place of supply rules
  • Place of supply for goods
  • Place of supply for intra-community supplies of goods
  • Triangular trade
  • Place of supply for services
  • Place of supply for intra-community supplies of services

DAY 2:

Immovable property 

  • Taxable transactions
  • Time of supply
  • Buildings obtained in lieu of land (Αντιπαροχές)
  • First residence

Input VAT

  • Irrecoverable VAT
  • Partial exemption
  • Annual adjustment for capital goods and immovable property

Financial services 

  • Proposed changes
  • Transactions between branches of the same company

Reduced and zero rated supplies 

Margin scheme supplies 

VAT assessments, objections and appeals 

Analysis of the provisions of the implementing regulation which directly applies in all EU member states as from 1 July 2011

Who should attend the course

Accountants, accounting staff, persons employed at audit firms and deal with VAT matters.

Language: English

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