​​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, you 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 (English and/or Dutch) or can prove that they have obtained an equivalent degree of experience.

Course information

This module consists of three and a half days of classes on:

  • 23, 24 and 25 October 2023: 9.15 a.m - 12.15 p.m. and 1.45 p.m. - 4.45 p.m. 
  • 26 October 2023: 9.15 a.m. - 12.15 p.m. 

All classes are taught in English and involve a high degree of interaction. 
Participation in the exam is only possible after meeting the minimum attendance requirement.

  • In a physical setting: a minimum individual attendance rate of at least 75% was achieved (force majeure situations included).
  • In an online setting: a minimum individual attendance rate of at least 75% was achieved (digital in real time) and a maximum of 25% participation in delayed relays (force majeure situations included).


The exam will take place on the Stadscampus, University of Antwerp, Januari 2024 (correct date will be communicated later).

Foreign participants are offered the opportunity to take the exam from a distance.

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 material

Digital course material is provided via the university's electronic learning environment (e.g. PowerPoints, court bundles (legal doctrine, case law)).


UAntwerpen, Stadscampus
Prinsstraat 13
2000 Antwerp.

The exam will also take place on the Stadscampus, University of Antwerp.
The correct auditorium for courses and exam will be communicated after registration.

Tuition fee

The price depends on the format (physical or digital) in which the lessons will be given.

  • physically: EUR 1750 (covers registration, study material, catering/lunch, exam)
  • online: EUR 1500 (covers registration, study material and exam).

Note: no lunch will be provided on the last day, as this is only a half-day lesson.


Electronically only through this webpage.​

The registration fee is paid within 30 days of receipt of the debit note to KBC account number BE91 7360 6389 5176 of Nexus, CST-UAntwerp, Venusstraat 23, 2000 Antwerp. Each application/registration is binding and cannot be cancelled.

It is required that participants are effectively present. Replacement by a colleague is possible; the organization will be informed in writing in advance. 

The prices stated are prices exclusive of VAT (exemption VAT due to article 44 §2 4°), because Nexus/ATA is a non-taxable legal person in the current state of the legislation. The legislator can change this and Nexus/ATA therefore reserves the right to charge this VAT in case the legislator decides to do so.

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.


Recognitions requested: IBJ, ITAA and IGO. 

  • The training is eligible for the Flemish training leave and training cheques.
  • The training is recognised by IBJ for 21 points (continuing education). 
  • The training is recognised by ITAA. 
  • Training premium (PC336): after you or your employee(s) have followed a training course, you can apply to Liberform for a training premium. The premium is a financial intervention to employers or companies that pay for the training: more info and application.
  • OVB recognition is not applied automatically, but if you followed a course that is not mentioned in the list of recognised courses, or if you met one of the other requirements mentioned in article 54 of the Code of Ethics for Lawyers, you can submit an individual application for recognition as a participant, teacher, speaker or author. If that application is recognised, those points will also be added to the points card.
  • Recognition paid educational leave Brussels (in application).
  • Recognition paid educational leave under PC226 (in application).


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 Jean-Philippe Roux – Partner Indirect Tax, KPMG Tax Advisers.

Programme and speakers

23 October 2023 - General

VAT principles: 9.15 a.m. - 12.15 p.m. 

Jean-Philippe Roux – Partner 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: 1.45 p.m. - 4.45 p.m. 

Nele Pichal – Senior Manager Indirect Tax, Grant Thornton Accountancy, Tax & Legal BV

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.

24 October 2023 - Specific

VAT obligations of foreign companies in Belgium : 9.15 am - 12.15 am.

Gladys Cristiaensen – Head of VAT, Bofidi Advisory CV

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: 13.45 pm – 16.45 pm.

Claire De Lepeleire – VAT Senior Director, PwC Tax Consultants BV

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.

25 October 2023 - Specific

E-commerce : 9.15 am - 12.15 pm.

Stefanie Dreher – Director Indirect Tax, KPMG Tax, Legal & Accountancy BV

Since 1 July 2021, new VAT rules have been adopted for e-commerce. These rules aim at reducing the VAT gap and to level the playing field for EU traders. The new rules should also ensure that VAT is collected in the correct country and with a minimum of (foreign) VAT registrations. To that extent, the threshold for imports of low value goods has been abolished, a framework was created for intra-Community distance sales and distances sales of imported goods, the scope of the (M)OSS was extended and a new OSS (IOSS) for distance sales of imported goods was introduced. Additionally, rules have been defined for marketplaces and platforms facilitating e-commerce sales.

This course will unravel the complex web of the e-commerce VAT rules with a focus on supplies (sales) of goods.

Case study : 13.45 pm. - 16.45 pm.

Jean-Philippe Roux – Partner Indirect Tax, KPMG Tax Advisers

During this session, all VAT topics which have been discussed during the previous days, 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.

26 October 2023 - Case study

Case study and Q&A: 9.15 a.m. - 12.15 p.m. 

Jean-Philippe Roux ❘ Partner 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 on the Stadscampus. 

26 January 2024 - Exam

Friday 26 January 2024

8.30 a.m. - 11.30 a.m.