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.
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.
This module consists of two and a half days of classes on:
- 25, 26 October 2021: 9.15 a.m - 12.15 p.m. and 1.45 p.m. - 4.45 p.m.
- 28 October 2021: 9.15 a.m. - 12.15 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 receive a certificate.
The exam will take place on 10 November 2021.
This advanced module is designed to ensure participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).
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.
Depending on the COVID-19 regulations we'll organize the course online or physically on the Stadscampus. If the situation allows it, we will resolutely choose to organize the course on campus. We'll inform you beforehand. If the classes continue online, they will be taught via the digital learning platform BlackBoard/Vice. If the classes continue physically, they will take place at the Stadscampus, Prinsstraat 13, 2000 Antwerp. The exam will take place on the Stadscampus, University of Antwerp.
- online: EUR 750 and covers registration and study material
- physically: EUR 900 and covers registration, study material, lunch and catering.
For as long as we don't know if the course will be organized online or on campus, we'll invoice you the fee of an online course. When we decide, after assessing the COVID-19 situation, to organize the course on the Stadscampus, we'll invoice you the outstanding cost of 150 euros later on.
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.
- The required approvals are requested from the competent authorities (OVB, ITAA, IBJ and IGO).
- The training is eligible for the Flemish training leave and training cheques.
- Recognition paid educational leave under the PC226 is applicable.
- 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.
- It is required that participants are effectively present. Replacement by a colleague is possible; the organization will be informed in writing in advance.
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.
25 October 2021 - General
VAT principles: 9.15 a.m. - 12.15 p.m.
Jean-Philippe Roux – Director Indirect Tax, KPMG, Tax, Legal & Accountancy
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.
Rianda Zwakhoven (Manager Indirect Tax – KPMG Tax, Legal & Accountancy
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.
26 October 2021 - Specific
Simplified intra-Community tolling: 9.15 am - 11.15 am.
Luc Heylens - Director - 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.
The principles of a VAT warehouse in Belgium: 11.15
am – 12.15 pm and 1.45 pm – 2.45 pm.
Claire De Lepeleire - Director - 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.
VAT obligations of foreign companies in Belgium: 2.45 pm – 4.45 pm.
Wittock (Senior Manager Indirect Tax – Deloitte Legal)
Van Kemseke (Senior Manager Indirect Tax – Deloitte)
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.
28 October 2021 - Case study
Case study: 9.15 a.m. - 12.15 p.m.
Jean-Philippe Roux ❘ Director Indirect Tax, KPMG Tax, Legal & Accountancy
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.
10 November 2021 - Exam
The exam will take place on 10 November 2021, from 9.30 a.m to 12.30 p.m.
Location: Stadscampus, University of Antwerp.