Taxand Global Academy is excited to announce a Virtual Training Tuesday on E-commerce: Introduction to US sales taxes and EU VAT developped in partnership with our Indirect Tax Working Group.

This virtual training session will provide our Senior Associates (2-4 years of experience) with actionable insights on cross-border rules, compliance obligations, and platform-specific regulations on EU-US trade cases.

Date: Tuesday 18^th February 2025 – 16:30-18:00 CET – Virtual

Objectives:

By the end of the session, participants will:

• Grasp key rules and principles applied in EU-US e-commerce trade
• Identify and mitigate compliance costs and risks
• Apply knowledge through case studies

Speakers:

• Prof. Dr Marie Lamensch, Counsel, Arteo – Taxand Belgium
• Dr Barbara Fleckenstein-Weiland, Partner, Flick Gocke Schaumburg – Taxand Germany
• Toni Lewis, Partner, Leo Berwick – Taxand US

Program overview (1h30):

• Overview of the EU VAT rules applicable to e-commerce transactions (30 mns)
  • Classification of e-commerce transactions in the harmonized EU VAT system
  • Place of supply rules
    • Goods (Intra-EU sales, imports from third countries and territories, movement of stocks within the EU)
    • Services (Intra-EU supplies, supplies by US providers
  • Compliance obligations (registration, declaration and payment)
  • Specific rules for platforms
  • Cases – EU/US trade

• Overview of the US sales taxes rules applicable to e-commerce transactions (20 mns)

• • Classification of e-commerce transactions in the US sales tax system
  • Place of taxation
    • Tangibles (Inter-state supplies, imports, movement of stocks across States)
    • Intangibles (Inter-state supplies, intangibles supplied by EU providers)
  • Compliance obligations (registration, declaration and payment)
  • Specific rules for platforms
  • Cases – US/EU trade

Breakout Case Study (20 mns)

Final remarks and Q&A (20 mns)

REGISTER HERE