Introducing NECC's new course for 2025 on VAT. Whether you are new to international trade or have been exporting/importing, this course will help you understand the implications VAT can have on your business. This session will help you navigate the complexities of VAT in international trading of services and support in HMRC compliance requirements.

Topics covered:

• Basic principles
• Place of supply of services
• General rule
• Exceptions to the B2B rule
• Invoicing requirements
• Purchases/imports
• Reverse charge for services
• When is the reverse charge not due?
• Sales/exports
• Conditions for zero rating
• Evidence requirements
• Trading in the EU
• Land related services
• Use of local subcontractors
• Transport services
• Use and enjoyment