Doing business in the Czech Republic, Bulgaria, France, Hungary and Belgium

These “Doing business in …” seminars will be taught at an advanced level, which means that we will not be covering the basic principles that conform to EC VAT Directive 2006/112/EC.

Emphasis will be placed on:

  • national derogations from the basic principles of the EC VAT Directive
  • implementation into national law of certain options allowed by the EC VAT Directive in the form of “Member States may …” clauses
  • obligations to pay VAT (reverse charge versus charging VAT)
  • filling in the VAT return
  • practical questions from participants

Monday 6 February 2017 – Czech Republic – 9:00-17:30
By Jan Kaucký (RNDr. Jan Kaucký)

A few issues specific to Czech VAT legislation:

  • Registration procedures and filing obligations
  • Control statement “Kontrolní hlášení”
  • Czech domestic reverse charge procedure
  • Reverse charge on supplies of goods by non-VAT registered, non-CZ established suppliers
  • Cash registers for pubs and hotels
  • Lower VAT rate on catering services except alcoholic drinks
  • Cancellation of deemed “VAT export” to free zones
  • Triangulation
  • Consignment and “call-off stock” located in the Czech Republic

 

Tuesday 7 February 2017 – Bulgaria – 9:00-17:30
By Tania Pavlova (Taxacta)

A few issues specific to Bulgarian VAT legislation:

  • VAT registration requirements, no retroactive VAT registration
  • Triangulation transactions – the intermediary cannot be registered in the Member State of dispatch or departure (A or B)
  • Limitations on the right to deduct input VAT
  • No implementation of VAT simplifications (call-off stock, bad debt relief, VAT grouping)
  • Is there an actual supply for VAT purposes? Issues in practice
  • VAT treatment of leasing
  • Reverse charge rules

 

Wednesday 8 February 2017 – France – 9:00-17:30
By Marnix Cornette (RFN)

A few issues specific to French VAT legislation:

  • French domestic reverse charge procedure
  • Registration procedures and filing obligations
  • Reimbursement of VAT by non-established companies
  • “Achat en franchise”
  • Stocks of goods in France held by non-established companies
  • Triangulation (ABC) transactions where France is involved as party B or C

 

Thursday 9 February 2017 – Hungary – 9:00-17:30
By Ranetta Petrovácz (PetitumKft)

A few issues specific to Hungarian VAT legislation:

  • Simplification of supplies with installation
  • Simplification for consignment stocks
  • VAT structure for work on movable tangible property
  • Conditions of exemption from VAT on importation followed by EU supply
  • Self-assessment of import VAT
  • The application of the reverse charge between local taxpayers
  • Customs agents and VAT warehouses
  • Still specific rules for invoicing and for the local sales/purchases listing
  • Further conditions for reclaiming VAT (compliance)

 

Friday 10 February 2017 – Belgium – 9:00-17:30
By Patrick Wille (VAT Forum)

A few issues specific to Belgian VAT legislation:

  • Domestic reverse charge procedure
  • Reverse charge procedure in the case of non-established suppliers
  • Non-deductible VAT in Belgium
  • Use and enjoyment rules in Belgium
  • Triangulation (ABC) transactions where Belgium is involved as party B or C
  • Taxable event and chargeability rules in Belgium
  • Call off and consignment stock in Belgium
  • Registration procedures and filing obligations
  • Filing VAT returns, EC and local client listings in Belgium