VAT Territory

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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 Territory course covers the question:“Does the transaction take place within the territory of the EU?”.
You will learn:
- Which countries and which territories are part of the VAT territory and which are not:
- Which third countries and territories are part of the VAT territory and are treated as Member States:
- How the territorial scope impacts on the decisions as to whether VAT must be paid:
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

- Appreciate how important it is to be able to determine the territorial scope;
- Describe what are third territories and third countries;
- Know what the VAT Territory and what Customs Territory are and understand the difference between;
- Distinguish between what is and what is not part of the VAT territory and understand the consequences of the limits to it;
- Use the VAT Directive to determine the exact territorial scope;

Course duration

Estimated duration of the module: 30 minutes.

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