Benefits, Course Content & Structure

Why attend this progamme?

  • Gain the knowledge and confidence to advise on advanced and more complex VAT issues.
  • Learn from two highly experienced ex Revenue trainers with over 30 years’ experience in the area of VAT.
  • Complete the course through flexible learning methods allowing you learn at a time and place that suits you.
  • Get access to our award winning, online learning management system, Canvas, where additional resources and activities will be made available to participants. Canvas has been named as the best learning management system worldwide. 

How is the programme delivered?

This programme is delivered over 3 full-day sessions (10am - 4pm) between April 2021 and June 2021. Classes will be delivered online via live streaming. Participants will be given access to our online learning management system, Canvas, where additional resources and acticities will be made available. Pleasse note that although recordings will be available after the lecture has taken place, a minimum of 2 out of the 3 lectures must be attended live on the day it takes place.

In order to receive certification, participants must successfully complete an online assessment during and at the end of the programme.

Course Content & Schedule

Please see below the provisional indicative content for the Advanced VAT for Accountants programme.

 

Day 1:

DATE: Wednesday 28th April 2021

  • 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 19th May 2021

  • 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.

Day 3:


DATE: Wednesday 9th June 2021

  • 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.

Book your place now!

Book your place now for the April 2021 intake of this course.

Book now