VAT and International Trade – Undiscovered Issues Related to Supplies of Services in an International Framework

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This 1-hour webinar gives a practical and short overview of the controversial VAT aspects of the intangible trade in an international framework and possible solutions. The purpose of the webinar is to help practitioners identify, understand and address the VAT obligations related to the supplies of services carried out by taxable persons located in different jurisdictions and to give them the tools to spot issues related to international trade.

Topics Covered

Become aware of the main consequences of international transactions not related to tangible goods within the European Union, in particular:

  • the existence of taxable transactions itself in this framework, with special focus on intra-group transactions
  • their place of supply, as regards topics such as the application of the general rules, the use and enjoyment rule or the special rules for event organization

Learning objectives

After following this webinar, participants will be able to: 

  • identify the existing VAT-taxable transactions related to services
  • interpret and define their place of supply
  • anticipate issues arising from these flows
  • prevent the wrong classification of supply of services and their VAT consequences
  • provide possible solutions to different cross-border scenarios of supplies of services

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

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