Import, Export and Chain transactions - Dos and don´ts in the CEE region from a VAT perspective

Import, Export and Chain transactions - Dos and don´ts in the CEE region from a VAT perspective

International trade offers companies a multitude of opportunities, but at the same time also involves risks. Particular attention must be paid to the correct VAT treatment of imports, exports and chain transactions in order to avoid any VAT risks.

In our webinar, local experts from our offices in Austria, Bosnia-Herzegovina, Croatia, Czech Republic, Hungary, Slovakia, Slovenia and Serbia will give you practical insights about the situation in their countries as well as DOS and DON´TS for imports, exports and chain transactions.

IMPORT OF GOODS

• Is an effective payment of import VAT needed or a deferral scheme applicable?
• Under which conditions is the import VAT deductible?
• Which party is allowed to deduct import VAT?
• What are typical local pitfalls when importing goods?

EXPORT OF GOODS

• What evidence is required to claim tax exemption for export supplies?
• What are the risks if documents are issued incorrectly?
• How long and how should export documents (e.g. customs declaration, consignment note) be stored?
• What are typical local pitfalls when exporting goods?

CHAIN TRANSACTIONS

• What local peculiarities shall be considered for chain transactions within the EU?
• What local peculiarities shall be considered when goods are imported into or exported from the EU in the course of a chain transaction?
• Which VAT registration and declaration obligations might arise in these countries?

SPEAKERS

• Austria: Peter Pichler, Tax Advisor | Partner
• Bosnia-Herzegovina | Croatia: Irena Perić, Tax Advisor | Manager
• Czech Republic: Martin Valášek, Tax Advisor | Partner
• Hungary: Judit Jancsa-Pék, Partner
• Serbia: Jelena Knežević, Auditor | Tax Advisor | Partner
• Slovakia: Martin Jakubec, Tax Advisor | Director
• Slovenia: Jerneja Štremfelj, Tax Advisor | Manager

MODERATOR

• Austria: Hannes Gurtner, Auditor | Tax Advisor | Partner

LANGUAGE

The webinar will be held in English.