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.