VAT and International Trade – Undiscovered Issues Related to Cross-Border E-Commerce

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This 1-hour webinar gives a practical overview of the controversial VAT aspects of cross-border e- commerce and possible solutions. The purpose of the webinar is to help practitioners identify, understand and address the VAT obligations related to cross-border e-commerce transactions and the aspects of exports and imports in international chain transactions, providing the tools to spot these issues.

Topics Covered

Become aware of the main challenges for cross-border e-commerce transactions within the European Union and with third countries:

  • VAT liabilities for traders selling to customers in other countries
  • possibilities to reduce red tape by using one-stop shop regimes
  • distinguishing between the deemed supply rule for undisclosed agents of article14(2)(c) of the VAT Directive and the platform liability rule of article 14a of the VAT Directive when selling through online marketplaces

Stay alert to the consequences of structuring chain transactions with shipment from the European Union or from outside the European Union

Anticipate the customs implications of transfer pricing adjustments and identify when royalties and licences can become part of the customs value of importations of goods or not.

Learning objectives

After following this webinar, participants will be able to:

  • identify the place of supply and who is liable for the VAT for e-commerce traders
  • interpret and define the scope of the requirements for this type of business and manage the possible compliance issues
  • prevent issues arising from companies unaware of the VAT implications of selling goods while goods are in transit
  • define the proper framework to structure e-commerce businesses and be able to provide solutions to your organization or your clients

Field of study

Taxes

Who should participate

The webinar is suitable for all tax professionals, including accountants, in-house tax personnel (e.g. directors or managers), lawyers, advisers, policymakers and government officials who deal with cross-border transactions, structures or cases and wish to understand the risks, challenges and controversies related to international trade and VAT. 

Instructors

  • Gorka Echevarria 
  • Francisco Javier Sánchez Gallardo
  • Fabiola Annacondia

Course level and prerequisites

This is an upper intermediate-level webinar. Participants in this webinar are expected to be familiar with the key concepts of EU VAT.  

Advance preparation

Participation in this webinar does not require any preparation.

Interactive webinar – “Group Internet Based” (live webinar only)

During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions or to complete short tests. Participants, who follow the live broadcast, will also have access to the on-demand version for a further 12 months from the live date.

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months from the date of registration and/or live broadcast.

Continuing Professional Education

Many accrediting organizations will grant CPE credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.

The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Participants that follow the live webinar can claim 1 CPE credit while those following the on-demand version cannot claim the credits.

Webinar registration details

If you have any questions about following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.