Introduction:

Value Added Tax (VAT) in the European Union is a central framework shaping cross-border trade and fiscal policy. It defines the obligations of taxable persons and classifies taxable transactions across jurisdictions. The system is governed by the EU VAT Directive and national transpositions, which establish the principles of rates, exemptions, and place of supply rules. This program examines the structures, models, and regulatory mechanisms that ensure consistency, compliance, and control within the EU VAT framework.

Program Objectives:

By the end of this program, participants will be able to:

• Analyze the fundamental principles of VAT and its jurisdictional scope.

• Evaluate the EU VAT Directive and its national adaptations.

• Interpret key definitions, including taxable person, supply, rates, and exemptions.

• Classify special VAT schemes relevant to cross-border and digital transactions.

• Structure compliance and administration frameworks for VAT governance.

Targeted Audience:

• Financial Controllers.

• Tax and Compliance Specialists.

• Finance and Accounting Officers.

• Import and Export Managers.

• Corporate Audit and Governance Professionals.

Program Outline:

Unit 1:

Fundamental VAT Concepts:

• Nature and purpose of VAT in the EU framework.

• Input tax versus output tax structures.

• Taxable persons and taxable transactions.

• Jurisdictional dimensions of VAT.

• VAT in the context of international trade.

Unit 2:

EU VAT Legal Framework:

• The EU VAT Directive and its core principles.

• National transpositions across Member States.

• Place of supply rules in goods and services.

• VAT rate classifications: standard, reduced, zero.

• Exemptions and sectoral derogations.

Unit 3:

Special EU VAT Schemes:

• One-Stop Shop (OSS) for cross-border trade.

• VAT rules for electronic commerce.

• Reverse charge mechanism in EU transactions.

• Digital services and VAT obligations.

• Triangulation and consignment stock structures.

Unit 4:

Compliance and Administration:

• VAT registration across Member States.

• Invoicing and documentary obligations.

• Record-keeping and retention rules.

• VAT reporting and returns.

• Audit and enforcement structures.

Unit 5:

VAT Structures for Non-EU Companies:

• Import VAT obligations within the EU.

• Export VAT rules and zero-rating mechanisms.

• VAT refund and recovery processes.

• Cross-border compliance requirements.

• Strategic considerations for UAE-based entities.