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
This introductory course guides you through the basic principles of EU VAT Legislation in order to:- Be able to explain the key principles of the VAT Directive.
- Demonstrate an understanding of the VAT Directive which is to be implemented into national legislation.
- Improve your knowledge of the background of your national legislation.
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 the difference between multi-staged taxes and Value Added Tax (VAT) and their impact on the supply chain.
- Appreciate the need for a common framework .
- Understand the history and the relationship of the other related legislation with the VAT Directive.
- Explain the basic concepts and identify where they are listed in the VAT Directive
- Use the correct VAT terminology.
- List the transactions which may be subject to VAT along with examples.
- Explain how to find a full definition of each transaction subject to VAT.
- Describe the concepts of territory, taxable person and consideration.
Course duration