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VAT in Europe - a Guide to Member States VAT Systems


This course is intended for those who need an in-depth knowledge of how VAT works across the European Union as a whole, and the differences between the Member States. A working knowledge of VAT is assumed.


Learning Objectives

The European Union is a mix of Member States of different languages, economic success and social patterns which are drawn together to unite under one tax – Value Added Tax. Is this really the case?  Does each Member State really enact VAT exactly as it says in the legislation and exactly in the same way as its neighbour? Where does Brexit leave the UK in relation to its neighbours?

This course is centred on the core EU VAT legislation, Directive 2006/112/EC (as updated and amended), and, importantly, also gives an insight into local practice within the Member States and the differences between them. An outline of the rules in each Member State is covered under the course content headings. Live updates will be made as the impact of Brexit unfolds.

Course Content


  • Content and scope of Directive 2006/112/EC
  • Territorial application of the tax
  • A common VAT system
  • What is subject to VAT and what is not
  • National derogations

The charge to VAT – what gives rise to a VAT liability or obligation in another Member State?

  • Taxable persons and economic activity
  • Place of supply of goods and services and deemed supplies
  • Acquisitions and deemed acquisitions
  • Distance sales and trading via the internet

Rates of VAT in other Member States

  • Standard, reduced and ‘parking’ rates
  • Exempt supplies and partial exemption requirements
  • Exemptions with credit

VAT registration

  • Turnover limits
  • Simplification measures and special exemptions for non-resident entrepreneurs
  • Fiscal representatives
  • VAT groups -a possibility or a requirement?
  • Compliance

VAT return filing procedures and time limits

  • VAT invoicing requirements
  • Right to deduct input tax
  • Recovering VAT in other Member States where not VAT registered
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