ΠΕΡΙΓΡΑΦΗ

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

• Define the need for the change of the current VAT rules;
• Understand which transactions are affected by the new rules;
• Be able to establish which of their clients are affected by the new rules;
• Identify who could benefit by the new rules;
• Identify when a person could deregister from VAT in any Member State;
• Define who is considered to be a Deemed Supplier;
• Define which transactions are covered by the Deemed Supplier provision;
• Define the record keeping obligations of Electronic interfaces;
• Correctly assess and calculate the VAT liability in each MS;
• Correctly assess when there is the need to appoint an Intermediary;
• Define the three special schemes;
• Understand which transactions are reported in each of the schemes;
• Who can use the special arrangements;
• Gain a positive attitude towards the VAT treatment of e-commerce transactions.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

• Trainees will receive a Certificate of Attendance.
• This seminar contributes to Continuing Professional Development for 6 CPD Units.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

• Introduction of the topic, the need for change
• Current Legislation on E-Commerce transactions
• Pitfalls of the current provisions
• What is being changed and why the new rules – the new law and its implications
• Articles of the law

• Definition
• Limited liability
• The two supplies
• Examples/Case studies

• One stop Shop (OSS)
• By deemed suppliers
• By suppliers
• Examples/case studies

• Imports
• Low Value Goods (LVG)
• Import One Stop Shop (IOSS)
• By Deemed Suppliers
• By Suppliers
• The need to appoint an intermediary
• Special Arrangements

• Union OSS
• Non – Union OSS
• IOSS