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VAT - Value Added Taxation in EU (Basics)
Rating: 4.6 out of 5(10 ratings)
47 students

VAT - Value Added Taxation in EU (Basics)

EU VAT, OSS, IOSS, reverse charge, VAT compliance, Indirect Tax, Value Added Tax
Created byTaxoba - VAT
Last updated 12/2025
English
English [Auto],

What you'll learn

  • Understand the core principles of the EU VAT system and how VAT is applied in everyday business activities
  • Identify the place of supply for goods and services and determine where VAT is due
  • Understand the reverse charge mechanism for both domestic and cross-border transactions
  • Understand the OSS and IOSS systems, when they apply, and how they simplify VAT compliance for cross-border e-commerce
  • Recognize common VAT risks and fraud schemes and understand how authorities enforce compliance
  • Implement practical VAT compliance best practices, such as validating VAT numbers, keeping documentation, and monitoring cross-border transactions

Course content

2 sections • 8 lectures • 48m total length

  • Introduction3:52

    In this introductory lecture, we set the foundation for understanding how VAT operates within the European Union.
    You will learn the purpose of VAT, why it is one of the EU’s most important tax systems, and how it affects businesses of all sizes.

    We also outline what you can expect throughout the course, how the training is structured, and which key concepts you will master by the end.
    This session prepares you with the essential context needed before diving into technical VAT topics.

  • EU VAT Scope5:02

    Explore the scope of EU VAT, key directive principles, and the concept of taxable persons across EU countries.

  • Goods & Services, and VAT Rates11:18

    1. VAT on Goods and Services

    2. Place of Supply of Goods

    3. Place of Supply of Services

    4. VAT Rates

  • Cross Border Transactions7:18

    1. Export & Import

    2. Intra Community Supply of goods

    3. Intra Community Supply of Services


  • Domestic Reverse Charge5:25
  • Quiz 1

Requirements

  • No prior VAT knowledge required. Basic understanding of business transactions is helpful

Description

The European Union’s VAT system is complex, fiercely regulated, and often misunderstood — and it affects every business operating within the EU and by extension all those trading with EU customers.

This course breaks down EU VAT step-by-step, using simple explanations, examples, and real-world scenarios - ensuring that by the end you can understand the rules with confidence.

You will start with the foundations of VAT: how it works, who is liable, what is taxable, and how the EU defines a supply of goods or services.

From there, this course guides you through key VAT mechanisms such as Intra-Community Supplies (ICS), Intra-Community Acquisitions (ICA), and the domestic and cross-border reverse charge.

You will also gain a clear understanding of the One Stop Shop (OSS) and Import One Stop Shop (IOSS), being the new VAT systems introduced to regulate e-commerce, we cover the thresholds, benefits, and rules surrounding when businesses must apply destination-based VAT.

In addition, you will learn how to read and issue VAT-compliant invoices, prepare VAT returns, complete EC Sales Lists and Intrastat declarations, and identify common VAT risks and fraud patterns.

By the end of the course, you’ll have a practical understanding of how VAT works in real business situations and how to remain compliant.

This training is perfect for accountants, entrepreneurs, e-commerce sellers, finance professionals, and anyone interacting with EU VAT in their daily work.

No prior VAT knowledge is required — the course is beginner-friendly and easy to follow.

Who this course is for:

  • Accountants, bookkeepers, and finance professionals who want a clear and practical understanding of EU VAT rules
  • Tax consultants and compliance specialists looking to strengthen their knowledge of EU VAT mechanisms and reporting obligations
  • Students of accounting, finance, or international business seeking practical knowledge of EU VAT
  • E-commerce sellers (Amazon, Shopify, eBay, etc.) who sell to EU consumers and need to understand OSS, IOSS, and cross-border VAT

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