Fundamentals of Value Added Tax (VAT) in the European Union (EU)
-
Introduction to the course (1:26)
-
1. How the EU VAT works (10:52)
-
2. Taxable persons (5:04)
-
3. Which transactions are subject to VAT in the EU (5:20)
-
4. Place of taxable transactions - goods (16:25)
-
5. Intra-Community distance sales of goods (14:35)
-
6. Distance sales of goods imported from third countries and territories (13:19)
-
7. Supplies of goods through electronic interfaces (7:19)
-
8. Place of taxable transactions (services) (15:17)
-
9. Taxable event (3:26)
-
10. Taxable amount (5:45)
-
11. VAT rates and exemptions in the EU (2:42)
-
12. Input VAT deduction (7:52)
-
13. VAT related administrative obligations in the EU (4:43)
