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 Refund course covers the question: “What are the provisions and procedures for a VAT Refund?”.- The procedure is defined by the Council Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC to taxable persons not established in the Member State of refund but established in another Member State.
- A taxable person has to fulfil a few conditions to be allowed to apply for a VAT refund.
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
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:
- explain the key principles of provisions for VAT refund to non-established persons.
- define Member State of Establishment (MSE) and Member State of Refund (MSR).
- describe the VAT refund procedure performed by taxable persons and Tax Officials.
- describe the responsibilities for tax officials and taxable persons in relation to VAT refund.
- identify sources of information at an EU and national level through the VAT refund process and data.
Course duration