Taxation and Customs Union

eLearning modules on VAT

Content of the course

The eLearning modules present the fundamental elements of the EU Directive 2006/112/EC (VAT Directive), which forms the basis for national VAT legislation. After completing the modules on VAT, the user will have a good understanding of the key principles of the EU VAT directive to be incorporated into national legislation.

The course content is based on EU VAT Legislation as it stands on 01.01.2015 (valid for the EU VAT Directive, the EU VAT Refund Directive and the EU VAT Implementing Regulation).

The course approaches VAT legislation from an EU-wide perspective and does not explain national variations or derogations.

Who are these courses for?

The course is aimed at tax officials in EU countries, and more generally, anyone with a particular interest in VAT wanting to get basic knowledge of the VAT directive.

How were the courses developed?

The courses were developed by the European Commisson under the Fiscalis 2020 Programme.
The content was created by a project team formed by national VAT experts and officials working at the European Commission’s department for Taxation and Customs Union.

How to use these eLearning course?

The eLearning modules are free to download and are easy to use.

They can be used as standalone courses (download the .zip file which includes iso, exe, html or html5 formats) or integrated in your local LMS system (scorm format).

The ‘Quick Start Guide’ in the download package explains how to install the courses on your PC or system.

For the best performance of our eLearnings, we recommend in general the HTML5 format. This version does not include any Flash content and will run on most devices and modern browsers. To run the HTML5 version we recommend using the following specified browsers:

  • Windows: Google Chrome (latest version)
  • Mac: Safari 7 and later, Google Chrome (latest version)
  • Mobile: Safari in Apple iOS 7 and later, Google Chrome (latest version) in Android OS 4.1 and later

For specific information on each course, please consult the following table.

If you still experience any technical problems or have any questions, please contact us by email at TAXUD-ELEARNING@ec.europa.eu

Available modules

IntroductionChargeable event & taxable amount
TerritoryRates
Taxable personExemptions
TransactionsRight to deduct
Place of taxable transactionsRefund
Digital services & mini one stop shopObligations

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Title

Description

Duration

Available languages

VAT Introduction

Key principles of the VAT Directive

  • Elements of the VAT Directive which are to be implemented into national legislation
  • Background of national VAT legislation

50 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Territory

Where the VAT is applicable?

  • Distiction between what is and what is not part of the EU VAT Territory
  • The concept of customs territory
  • Difference between the customs territory and the VAT Territory
  • Determining the exact territorial scope

30 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Taxable person

Who qualifies as a taxable person?

  • Difference between the taxable person, the person liable for payment and the final consumer
  • Liability for payment
  • Reverse charge mechanism and its use

30 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Transactions

Which transactions are subject to VAT?

  • Supply of goods, intra-Community acquisition of goods, supply of services and importation of goods
  • Transfer of a going concern
  • Concept of deemed supplies

40 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Place of taxable transactions

Where is the transaction taxed?

  • Place of supply of goods
  • Rules on place of supply of services, including intra-Community acquisition of goods
  • Rules on the place of importation of goods

40 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Digital services & MOSS

  • Which supplies are considered as digital services?
  • Clarification on the place of taxation of digital services supplied to customers inside and outside the EU
  • Purpose of the Mini One-Stop Shop (MOSS)
  • Criteria for registration to MOSS
  • Exclusion or deregistration from MOSS
  • Determining the registration location for MOSS VAT returns and payments within MOSS
  • Audits within MOSS

65 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Chargeable event & Taxable amount

When does the chargeable event take place?

  • What is the basis to calculate VAT? (taxable amount)
  • Acceptable adjustments to the taxable amount
  • Due tax as a result of applying the rate to the taxable amount

40 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Rates

Minimum taxation levels and option frames.

  • Different types of rates and the conditions under which they apply
  • Permitted reduced rates and their limitations. Conditions to apply these reduced rates

25 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Exemptions

What is a VAT exemption?

  • Exemptions for the principle of tax neutrality in the supply chain
  • Position of the exemptions in the structure of the VAT Directive
  • The role of Member States concerning the options given to them in the VAT Directive
  • Different types of exemption, with particular regard to the right of deduction

35 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Right to deduct

When does a transaction give the right to deduct VAT?

  • Input tax and output tax
  • Conditions to deduct input VAT
  • Distinction between deductible and non-deductible input VAT
  • The connection between exempt and taxed transactions, and the associated right to deduct input VAT
  • Other restrictions on the right of deduction
  • Proportional deduction and deduction adjustments
  • Right of deduction through subtraction or refund

35 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Refund

  • Provisions for the VAT refund to non-established persons
  • Procedures to apply for a VAT refund
  • Sources of information available at EU and national level

20 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

VAT Obligations

  • Obligation to pay
  • Appointment of tax representative
  • Payment arrangements
  • Identification
  • Invoicing
  • Accounting
  • Returns
  • Recapitulative statements
  • The Value added tax Information Exchange System in the Single Market (VIES)

20 minutes

BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR

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