7, 8 and 9 October 2019

In the world of taxes, there is no doubt that VAT should be seen as a key player. However, VAT is also often regarded as one of the more elusive ones, since it is often difficult to get an overall picture of VAT, let alone a deeper understanding of it.

That is why this module takes the participant on an enlightening tour through various VAT topics, from the building blocks of VAT to more complex VAT matters, such as the cross-border intra-Community supplies of goods, the VAT warehouse regime, etc..

This module is therefore not only interesting for participants who want to strengthen their basic understanding of VAT, but also for participants who already have a basic knowledge and want to deepen and broaden their understanding of VAT. Regardless of the degree of knowledge with which a participant starts this module, he/she will walk away from it with a clear vision on the ins and outs of the world of VAT.

Target audience

This advanced module can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.

Course information

This module consists of three days of classes on October 7, 8 and 9, 2019 from 9.30 a.m. to 12.30 p.m. and from 1.30 p.m. to 4.30 p.m. All classes are taught in English and involve a high degree of interaction. Participants who attend at least 80% of the classes and pass the exam at the end of the advanced module on October 9, 2019 receive a certificate.

Competence level

This advanced module is designed to ensure participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).

Course materials

Digital course materials are provided (e.g. PowerPoints, court bundles (legal doctrine, case law)). These digital course materials will be made available through the university’s electronic learning environment.

Location

The class on October 7 will continue at the University of Antwerp, city campus, room C.203, Prinsstraat 13, 2000 Antwerp. 

The class on October 8 will continue at the University of Antwerp, city campus, room ABC 301, Prinsstraat 13, 2000 Antwerp. 

The class (case study) on October 9 and the exam (from 2 p.m. to 4 p.m.) will take place at the University of Antwerp, city campus, room C.203, Prinsstraat 13, 2000 Antwerp.

Tuition fees

The fee is EUR 900 and covers registration, study materials, lunches and coffee.

Nexus is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for Nexus Antwerp’s SME portfolio is DV.O100321.

Recognition

The Institute for Legal Training (IGO) has accredited this programme. 

The Institute of Accountants and Tax Consultants has accredited the full programme as a continuing education programme (7, 8 October: 6h/day, 9 October: 3h and the exam: 2h).

This training is recognized by the Flemish government concerning het 'Vlaams opleidingsverlof' and within PC 226.

Lecturers

The module is taught by a team of lecturers with relevant expertise from the academic world, the government sector, the private sector and the legal profession. The module will be supervised by Diederik Bogaerts - Director KPMG Tax Advisors - Global Trade & Customs Practice en Jean-Philippe Roux – Director Indirect Tax, KPMG Tax Advisers.

Programme

Day 1 - October 7, 2019 - GENERAL

VAT principles: 9.30 a.m. - 11.10 a.m.
Jean-Philippe Roux – Director Indirect Tax, KPMG Tax Advisers

VAT is one of the more complex taxes to get a global picture and deeper insight into. Although the core of VAT is a logical one, all kinds of exceptions, conditions and discrepancies between a.o. European and national regulations often complicate people's understanding of VAT.

During this session, the various building blocks of VAT will be stacked on top of each other in a structured way.
The goal of this course is that the participant will get a clear vision of the principles of VAT.

Cross-border intra-Community supplies of goods: 11.30 a.m. - 12.30 p.m. and 1.30 p.m. - 4.30 p.m. (incl.pauze)
Nele Pichal – Senior Manager Indirect Tax, KPMG Tax Advisers
Rianda Zwakhoven – Senior Adviser Indirect Tax, KPMG Tax Advisers

Not only is the world of VAT a complex one, it is also one which is continuously in motion. However, even after many reforms, some areas remain fraud-sensitive and way too complex and unable to keep pace with the challenges of today’s increasingly globalized and digitized economy.  To tackle this, steps are being taken to change the current well-known and fraud-sensitive transitional regime for intra-Community supplies of goods into a new definitive VAT regime, whereby operating within the European Community would feel like operating within one single Member State.

This course will provide a closer look on how intra-Community supplies of goods are currently treated under the transitional regime (with a deep dive on the VAT treatment of simplified triangular sales) and how they will be treated under the new definitive VAT regime.

After this course, participants will walk away with a proper understanding of the current and future  VAT treatment on intra-Community supplies of goods.

Day 2 - October 8, 2019 - SPECIFIC

VAT obligations of foreign companies in Belgium: 9.30 a.m. - 11.10 a.m.

Nathalie Wittock – Senior Associate, Laga

Judith Van Kemseke – Indirect Tax Consultant, Deloitte Belastingconsulenten

Foreign companies supplying goods and/or services on the Belgian market can be subject to Belgian VAT legislation, depending a.o. on the kind of goods and/or services they supply, the VAT status of their customers, etc.

This course will summarize all possible VAT obligations a foreign company may have in Belgium, and under which conditions these obligations apply.

The principles of a VAT warehouse in Belgium: 11.30 a.m. - 12.30 p.m. and 1.30 p.m. - 2.10 p.m
Claire De Lepeleire - PwC

Although a customs warehouse is a well-known concept, the concept of a VAT warehouse, under which goods can be imported into, stored into, supplied within, etc. with (provisional) exemption of VAT, is less known.

The aim of this course is to outline the legal pillars and main mechanizations behind the concept of the VAT warehouse regime in Belgium.

Attendees of this course will not only understand the theoretical principles behind a VAT warehouse in Belgium, but will also gain insights on the practicalities thereof.

Simplified intra-Community tolling: 2.30 p.m. - 4.30 p.m.
Luc Heylens - LH VAT consult

When a company transports own goods from one Member State to another for tolling, it might entail foreign VAT obligations in the Member State to where the aforesaid goods are transported.  However, in some cases simplifications are foreseen, preventing the company being liable to apply for a foreign VAT registration.

This course will teach attendants the ins and outs of the applicability of these simplifications, together with some in-depth practical remarks.

Day 3, October 9, 2019 - CASE STUDY AND EXAM

Case study: 9.30 a.m. - 12.30 p.m. (incl. pauze)
Jean-Philippe Roux ❘ Director Indirect Tax, KPMG Tax Advisers


During this session, all VAT topics which have been discussed during day 1 and day 2, will be consolidated in a comprehensive real-life case.
Based on the expertise the participants have gained, they should be able to solve the case.

The case study will take place in room C.203, Prinstraat 13, 2000 Antwerp. 

Exam: 2 p.m. to 4 p.m.

The exam will take place on wednesdag October 9, 2019 from 2 p.m. to 4 p.m., room C. 203, Prinsstraat 13, 2000 Antwerp.