Day 1:

DATE: Wednesday 26 April 2023

• The VAT implications of Sales of Goods between traders in different EU Member States.
• Reclaim of VAT from other Member States.
• New EU cross-border rules, including “Quick Fixes” effective from 1 January 2020 and changes relating to the supply of goods to private individuals (Distance Sales) effective from 1 July 2021.
• The VAT implications of sale and purchase of goods with customers and suppliers outside the EU.
• Brexit: VAT update
• The Place of supply of services including new rules relating to the cross- border supply of services to private individuals effective from 1 July 2021.
• The conditions applicable, including identifying the accountable person, in the case of contracts for supply and installation.

Day 2:

DATE: Wednesday 10th May 2023

• Developments in the area of VAT fraud of which traders should be aware.
• Conditions where school and university education and vocational training services qualify for exemption from VAT.
• VAT rates applicable to admissions to events including musical and theatrical performances, sporting events and conferences.
• VAT treatment of travel agents who supply travel services, such as flights and accommodation, as part of a package of services.
• The application of VAT to the supply of second-hand goods.
• The application of VAT to supplies made up of elements attracting different rates of VAT.
• VAT Group

Day 3:


DATE: Wednesday 31st May 2023

• Taxable and Exempt Property Transactions
• Lettings & Leases
• Options to Tax
• Capital Goods Scheme
• Specific Rules for Property Transactions
• General construction services, including the application of the reverse charge for supplies of construction services   by Subcontractors to Principal Contractors.
• Circumstances where the two-thirds rule applies both in construction service contracts and repair and maintenance contracts.