Training

Value Added Tax

VAT : Accounting and Return Filing

1 day (7 hours)

IN PERSON IN PARIS 19 OR LIVE ONLINE

This programme clarifies the essential VAT mechanisms and secures the entire process, from accounting entries through to filing the VAT return.

You will structure the VAT process, master the rules governing when VAT becomes due and ensure the reliability of taxable amounts.

You will implement consistency checks that reduce errors and strengthen the reliability of accounting reporting.

By the end of the programme, you will be able to select the appropriate VAT regime, handle both common and more complex situations, prepare the VAT return and document your controls.

Programme

Each sequence combines short theoretical inputs, guided demonstrations and practical case studies.

Sequence 1
Framework and Fundamentals

You will consolidate the essential VAT mechanisms and establish a sound basis for VAT reporting.

• Scope of VAT and territoriality rules

• VAT regimes (standard and simplified), chargeable event, when VAT becomes due, and applicable rates

• Taxable, exempt and out-of-scope transactions

• Audit trail for supporting documents and determination of the taxable amount in the accounting records

Sequence 2
Operational Cases

You will focus on the situations most likely to generate errors.

• Credit notes, advance payments, discounts, fixed assets and partial VAT deduction

• Intra-Community and international transactions, e-commerce and marketplaces

• OSS (One Stop Shop), IOSS (Import One Stop Shop) and reverse-charge mechanisms where applicable

• Key risk areas and common errors, together with practical corrective measures

Sequence 3
Securing the VAT Return

You will implement a robust VAT return preparation and review process.

• Data collection, completion of the required checks and filing of the VAT return

• VAT credits and refund applications

• Accounting controls and VAT reconciliations

• Documenting the positions adopted and formalising the controls performed

Target Audience and Prerequisites

This programme is designed for accountants, finance managers, business leaders and administrative staff involved in VAT reporting.

A basic understanding of accounting is recommended, but not essential.

Teaching Methods and Materials

A rigorous, practical teaching approach centred on your real-world business situations.

Guided demonstrations, supervised practical exercises and immediate feedback in small groups.

Structured, decision-oriented learning materials are provided, including checklists and practical templates.

Sessions are delivered either in person in a fully equipped training room or live online in a secure high-definition environment, with dedicated support.

Assessment and Certificate

Learning outcomes are assessed through a multiple-choice questionnaire and a case study based on real-life situations.

Each participant receives a personalised certificate, together with the main points observed during the assessment.

All documents required for funding and administrative follow-up are provided to participants.

These include the detailed programme, the signed training agreement, attendance sheets and the personalised certificate.

What makes this training an essential choice

This programme provides a detailed understanding of the essential VAT mechanisms and their impact on accounting.

It transforms a high-risk area into a controlled process, with secure VAT returns, documented controls and reduced exposure in the event of a tax audit.

Amélie C.

Head of Accounting

I finally understood how VAT works and the steps to follow to avoid filing errors. The explanations are precise and the practical cases are very clear and relevant.

Thomas L.

Internal Auditor – Finance Department

The programme helped me identify key risk areas and improve our internal procedures. The trainer has an excellent command of the subject and makes it easy to understand.

Pricing and Funding

The training session is confirmed once the minimum number of participants has been reached, according to the published schedule.

Funding may be available through your OPCO

For in-company training sessions, a tailored quotation is prepared on request

An immersive training programme

1 day designed as a genuine strategic investment

Qualiopi Certification, professional standards and data protection

Qualiopi

Our quality certification was issued under the training activity category pursuant to Article L.6313-1, 1° of the French Labour Code.
Certification body: ICPF
Certificate No.: B04968

Trainer

VAT Specialist.
7 to 10 years of professional experience.
He/She works across the full VAT cycle, from accounting treatment through to VAT return filing.
His/Her teaching approach is resolutely practical, using real-life cases, straightforward analytical frameworks and decision-oriented conclusions.

Data protection

Trainee data is processed within a GDPR-compliant framework using infrastructure located within the European Union.

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