Details about this catalogue item
This easy-to-use eLearning module is part of VAT broader course which is one of the courses from an extensive EU eLearning portfolio on Customs and Taxation.Course description
VAT Exemption course covers the question: “Which transactions are exempt from VAT and what the conditions for exemptions to apply are?”.- For transactions falling within the scope of the tax, VAT must be charged in all cases except where the transaction is exempt from tax.
- The VAT Directive gives a common list of exemptions that can be divided into: transactions inside Member States, intra-Community transactions and international trasactions.
To fully benefit of the potential of this course, we recommend to integrate the course in your own training programme and to develop a full blended learning scheme.
Target audience
The course is aimed at officials in EU countries, and more generally, anyone with a particular interest in VAT wanting to get basic knowledge of the VAT directive.Learning objectives
By the end of this course, you wil be able to:- Understand what an exemption is.
- State what an exemption may mean for the principle of tax neutrality in the supply chain.
- Identify the position of the exemptions in the structure of the VAT Directive.
- Describe the role of Member States concerning the options given to them in the VAT Directive.
- Identify the different types of exemption, with particular regard to the right of deduction.
Course duration