Training Course "VAT School" by KPMG Baltics

KPMG Baltics kindly invites you to training course VAT School. VAT School is intended for CEOs, lawyers, accountants and other business people who wish to improve their understanding of VAT. The course consists of 5 seminars held every second Tuesday from 09.00 - 12.00. Please note that the courses will be held in Latvian.

Venue: Vesetas iela 7, Rietumu banka, 3rd floor
Time: Each session will take place from 09.00 to 12.00

Seminar 1: 22.01.2019.

Seminar 2: 05.02.2019.

Seminar 3: 19.02.2019.

Seminar 4: 05.03.2019.

Seminar 5: 19.03.2019.

Price: The entire course - 475 EUR + VAT
*If several people apply from the same company they are eligible to a discount of 10%.

Register here by 18 January

Topics:

  • Core principle of VAT and its application
  • Taxable transactions, equalized transactions
  • Notion and types of tax payers
  • VAT registration, taxation period
  • Person who pays the tax
  • Payment of VAT, reverse charge in Latvia and cross-border transactions, determination of the place of transaction: supply of goods, provision of services
  • Issuing invoices, content of invoices and the date of issue
  • VAT payment, conditions for declaration
  • Notion of input VAT, conditions for deduction, input tax adjustments for fixed assets, real estate etc.
  • Recovery of overpaid tax in Latvia and abroad
  • Real estate transactions
  • VAT in construction, taxation of construction products
  • Other local reverse arrangements
  • Special schemes (tour operators, second hand property, services provided electronically etc.)
  • VAT declaration, its annexes, filling in
  • Each of the above topics will be supplemented with ECJ judgments, Supreme Court judgments, SRS statements and other aspects

 

Seminars will be led by:

Irēna Lejiņa
Certified Tax Advisor
Director, Tax Advisory
KPMG Baltics SIA

Gunta Kauliņa
Certified Tax Advisor
Senior Manager, Tax Advisory
KPMG Baltics SIA

 

In case you have any questions please contact KPMG Blatics at KPMG-Latvia@kpmg.lv