VAT and International Trade – Undiscovered Issues Related to Cross-Border E-Commerce
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.
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.
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
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.
This webinar is also beneficial for individuals preparing for CIOT ADIT Module 3.02 - EU VAT option, though it is not specifically designed for the ADIT. More information about this qualification can be found on the CIOT ADIT website.
This is an upper intermediate-level webinar. Participants in this webinar are expected to be familiar with the key concepts of EU VAT.
- Gorka Echevarria
- Francisco Javier Sánchez Gallardo
- Fabiola Annacondia
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.
Many accrediting organizations will grant continuing professional education (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.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE 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. NASBA CPE credit – 1 (only applicable to live webinar).
If you have any questions about following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.
- Field of study: Taxes
- Recording date: 17 May 2022
Group Participation
If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.
