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 Rates covers course the question: “Which percentage of rate should be used?”.- The minimum taxation level has to do with the abolition of the fiscal frontiers between Member States. This requires a certain level of harmonisation.
- Differences in VAT rates can create distortions of competition between suppliers.
- To find out which rate to apply, you need to determine where, when and on what to apply the rate.
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:
- Outline the need for harmonisation through minimum taxation levels and option frames.
- Identify the different types of rates and the conditions under which they apply.
- Identify the reduced rates permitted and the limitations to their application.
- In a non-harmonised market without frontiers, describe the time and space conditions for how to apply the rate.
Course duration