VAT Obligations

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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 Obligations course covers the question: “What are the obligations you need to observe when carrying out an economic activity?”.
- Taxable person will need to observe a number of obligations set out in the VAT Directive whether that person is liable for payment or not.
 - A system is put in place allowing for Member States to collaborate and control VAT across the EU.
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:
- Know the obligations that taxable persons and certain non-taxable persons need to respect:
- obligation to pay;
- appointment of tax representative;
- payment arrangements;
- identification;
- invoicing;
- accounting;
- returns;
- recapitulative statements;
- Understand the importance of the Value added tax Information Exchange System in the Single Market (VIES).

Course duration

Estimated duration of the module: 50 minutes.

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