VAT Taxable person

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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 Taxable person course covers the question: “Who are the persons involved in the transaction?”.
- In any taxable transaction there is a supplier and a purchaser. Each person involved has a different role for VAT purposes.
- The person liable for payment will pay taxes to national Tax Authorities;
- The tax is paid to Tax Authorities by the supplier unless the reverse-charge mechanism applies.
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 will:
 - Identify who qualifies as a taxable person.
 - Differentiate the taxable person, the person liable for payment and the final consumer.
 - Define the variety of persons who can become liable for payment.
 - Understand what reverse charge is and when it is used.

Course duration

Estimated duration of the module: 30 minutes.


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