VAT - Cross Border Supplies of Services

Course outline:

This course covers the VAT implications of buying and selling services across borders and addresses common errors and missed opportunities in VAT accounting in this area.  Reporting requirements are also addressed. 

Content will include 

• Supplying services to overseas customers 

• The B2B and B2C general rules 

• Exceptions to the general rule 

• Obtaining evidence to support the VAT treatment  

• Land-related services 

• Buying in services from overseas suppliers 

• The reverse charge 

• VAT registration implications  

• Overseas VAT recovery 

• Overseas registration