Taxation of Services: Domestic vs Export Training Course

Taxation of Services: Domestic vs Export Training Course

 Introduction

Taxation of Services: Domestic vs Export Training Course provides a comprehensive understanding of how service taxation differs between domestic transactions and export markets. Participants will explore the principles governing indirect taxation on services, focusing on VAT/GST applicability, place of supply rules, and exemptions under international frameworks. The course also examines compliance requirements, documentation standards, and strategies to minimize tax exposure in cross-border service operations.
 By the end of this program, participants will gain practical skills to accurately determine tax liabilities, classify service transactions, and ensure full compliance with domestic and international tax laws. Additionally, the course emphasizes the importance of understanding jurisdictional variations and evolving global tax reforms impacting service exports. Participants will learn how to interpret recent policy developments and adapt tax planning to align with regulatory changes. The program also provides real-world insights into dispute resolution, audits, and tax optimization strategies for service providers operating in multiple countries.

Course Objectives

By the end of this course, participants will be able to:

1. Understand the legal framework governing taxation of services at domestic and export levels.
2. Identify the differences between taxable, exempt, and zero-rated service supplies.
3. Apply place of supply rules to determine jurisdictional tax obligations.
4. Assess tax implications for cross-border service transactions.
5. Analyze input tax credit eligibility for service exports.
6. Manage documentation and invoicing for export services.
7. Interpret the treatment of digital and electronic service exports.
8. Handle VAT/GST registration for multi-jurisdictional service providers.
9. Implement compliance and reporting procedures for international service trade.
10. Address common audit and enforcement issues in service export taxation.
11. Evaluate double taxation risks and treaty protections.
12. Utilize case studies to develop real-world problem-solving approaches.
13. Strengthen policy awareness and strategic tax planning for service-oriented businesses.

Target Audience

This course is designed for:

• Tax professionals and consultants
• Accountants and auditors
• Finance and compliance officers
• Business owners and entrepreneurs
• Customs and revenue officers
• Legal practitioners in taxation
• Export and international trade managers
• Policy makers and regulators

Course Duration: 5 Days

Course Modules

Module 1: Overview of Service Taxation Framework

• Definition and scope of taxable services
• Historical development of service taxation
• Key concepts in VAT/GST on services
• Domestic vs export service categories
• Legal interpretations and global trends
• Case Study: Evolution of VAT on services in the EU and East Africa

Module 2: Domestic Service Taxation

• Determining the place of supply for domestic services
• Tax rates and exemptions for local service providers
• Compliance and registration obligations
• Input tax credit for domestic services
• Common domestic service tax issues
• Case Study: Local consultancy firm VAT assessment

Module 3: Export of Services – Zero Rating & Exemptions

• Criteria for defining export of services
• Zero-rating provisions under VAT/GST laws
• Documentation and proof of export
• Differences between zero-rated and exempt supplies
• Common challenges in export service taxation
• Case Study: Exported IT and professional services

Module 4: Place of Supply Rules

• Core principles of place of supply determination
• Rules for B2B and B2C service transactions
• Impact on tax liability and compliance
• Cross-border service transactions and digital delivery
• Avoiding double taxation conflicts
• Case Study: Place of supply in multinational service contracts

Module 5: Input Tax Credits and Refunds

• Eligibility criteria for claiming input tax credit
• Credit reversal rules in export scenarios
• Managing refunds for zero-rated services
• Documentation and audit trail requirements
• Common refund claim errors
• Case Study: Input VAT refund claim for exported design services

Module 6: Digital and E-Commerce Services

• Taxation of electronically supplied services
• OECD and regional guidelines for digital taxation
• Role of online platforms and intermediaries
• Reverse charge mechanism in digital exports
• Compliance and registration for e-service providers
• Case Study: Cross-border streaming and online education services

Module 7: Compliance, Reporting & Audit

• Service tax return filing and reconciliation
• Cross-border reporting and documentation standards
• Managing audits and investigations
• Penalties and dispute resolution
• Risk management in tax compliance
• Case Study: Service export audit and VAT dispute

Module 8: Policy Implications and Strategic Tax Planning

• Emerging trends in service taxation
• Impact of trade agreements on service exports
• Double taxation treaties and their benefits
• Tax planning for service exporters
• Integrating compliance with business strategy
• Case Study: Strategic tax planning for regional service expansion

Training Methodology

• Interactive instructor-led sessions
• Practical workshops and scenario-based exercises
• Group discussions and knowledge sharing
• Case study analysis and real-life applications
• Hands-on guidance on compliance documentation
• Post-training evaluation and participant feedback sessions

Register as a group from 3 participants for a Discount 

Send us an email: info@datastatresearch.org or call +254724527104 

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

 We also offer tailor-made courses based on your needs.

Key Notes              

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.

f. Payment should be done at least a week before commence of the training, to DATASTAT CONSULTANCY LTD account, as indicated in the invoice so as to enable us prepare better for you.