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 Place of taxable tansactions course covers the question: “Where the transaction is taxed?”.- The place of transaction is the place where the transaction will be taxed. It will be determined as either being the country of origin or the country of destination.
- The country of origin is where the goods or the services originate. If the origin principle applies, this is the country where the tax is due.
- The country of destination is where the goods or services are supplied to. If the destination principle applies, this is the country which has the taxation rights.
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:
- Describe the different rules that govern the place of supply of goods.
- Explain the two basic rules and other specific rules governing the place of supply of services.
- Identify the particular rule that governs the place of an intra-Community acquisition of goods and a variation to the rule.
- Identify the general rule that governs the place of importation of goods: the place where the goods are when entering the EU.
Course duration