Advanced Professional Certificate in International VAT/GST

New

Certification Programme

Topic

VAT

Level

Intermediate

Course date

1 May 2026 - 31 October 2026

Registration deadline

1 May 2026

Value added tax (VAT) has become the most important form of indirect tax in terms of both revenue for countries and international coverage, with more than 170 countries operating a VAT/GST system. An increase in globalization and digitalization has brought new ways of trading goods and services with no physical presence, bringing new challenges to businesses and tax authorities. This certification programme aims to address these challenges and examine current international developments and the application of VAT legislation in practice.

This Advanced Professional Certificate in International VAT (APCVAT) programme covers complex VAT topics such as real estate investments, financial services, holding companies and fixed establishments; the VAT treatment of the digital economy such as e-commerce, cryptocurrencies/ cryptoassets (NFTs); latest trends in the digitalization of business processes, including the data requested by the tax administration (e-invoices, real-time reporting, etc.) and the OECD and EU developments in this regard with countries’ specific information; comparisons of the application of VAT in different jurisdictions as well as analyses of VAT court cases, including cases before the Court of Justice of the European Union (ECJ); and detailed rules on how VAT relates to transfer pricing rules and customs law.

VAT in the Digital Economy

Introduction to VAT in the digital economy
E-commerce – Setting the scene, trends and place of supply rules
E-commerce supply of services – Comparative analysis
E-commerce imports of low value goods – Comparative analysis
E-commerce – Challenges
VAT and cryptoassets including cryptocurrencies and NFTs
VAT and technology: Data collection and reporting obligations
VAT and technology: The use of data and third-party obligations

Complex VAT/GST Topics

VAT treatment of real estate investments
Complexities of VAT on real estate investments
VAT treatment of financial services
Place of supply rules for financial services and insurance services
Holding companies
VAT and fixed establishments

Transfer Pricing, VAT and Customs

Introduction and the Role of Value in Transfer Pricing, VAT and Customs
Interaction between transfer pricing and indirect taxes in global supply chains
Transfer Pricing and Indirect Taxes: Impact of adjustments
Cooperation, exchange of information and administrative issues
VAT and Customs – Core concepts
VAT and Customs – Supply chain improvements

After completing the certification programme, participants will be able to:

Apply the principles and the policy framework of VAT/GST in international cross-border transactions among jurisdictions
Identify complex VAT topics such as immovable property, financial services, holding companies and fixed establishment
List the challenges in the digital economy for both the business community and tax administrations
Assess the VAT consequences for the sharing economy and of taxing crypto assets
Determine the relevance of data collection for VAT purposes and assess when technology can improve VAT compliance
Compare the similarities and differences between VAT, transfer pricing and customs rules on cross-border transactions
Identify the most recent trends and developments in international VAT

The certification programme will benefit:

Tax lawyers/ accountants from law and/ or accounting firms
Tax/ VAT professionals from law/ accounting firms
Tax/ VAT professionals/ directors of businesses
Finance professionals/ managers/ controllers of businesses
Government officials/ tax inspectors from tax administrations

Aleksandra Gburzynska, Arendt & Medernach, Luxembourg
Alfredo Espada, AstraZeneca, United Kingdom
Aloïs Charpenet, DLA Piper, Luxembourg
Andrew Bohnet, Innovate Tax, United Kingdom
Brian Mulier, Bird and Bird, The Netherlands
Eduardo Flöring, Huf Hülsbeck & Fürst GmbH & Co., Germany
Fabiola Annacondia, IBFD, The Netherlands
Fernando Matesanz, Spanish VAT Services Asesores, Spain
Giovanni Iaselli, DLA Piper, Italy
Gorka Echevarria, Lexmark International Technology, Switzerland
Ioan Sabau, Goodyear, Luxembourg
Jordi Sol, Taxamo, Switzerland
José Luis Martínez Serrano, Spanish Tax Agency, Spain
Julie Lere Pland, KPMG, The Netherlands
Kathryn Bussey, Henkel, The Netherlands
Laura Alarcón Díaz, IBFD, The Netherlands
Marie Lamensch, UC Louvain, Belgium
Marja Hokkanen, Aalto University, Finland
Michel Anliker, Schindler, Switzerland
Monica Erasmus-Koen, Taxtimbre, The Netherlands
Oscar Smeets, Deloitte, The Netherlands
Peter Hughes, United Kingdom,
Rebecca Millar, Australia
Roger van den Berg, Baker & McKenzie, The Netherlands
Sacha Jafari, Summitto, The Netherlands
Sharvari Kale, IBFD, The Netherlands
Stéphane Buydens, OECD, France
Vanessa Cardo, Henkel, The Netherlands
Zsolt Szatmári, Nidec, The Netherlands

This certification programme is intended for tax professionals with more than three years of experience in VAT.

No advance preparation is necessary. All required study material is provided within the online training.

Access to the online course is granted for a period of 6 months, from the date of ordering or the indicated start date.

Mandatory course activities: 32.5 hours

All mandatory activities can be completed within the access period by dedicating approx. 1.5 hours of study per week. Please note that study materials included in the certification programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this programme.

We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits for this programme.

For NASBA CPE credits, see individual courses and/or "live" webinars included in the programme. The CPE credits will be reflected on the certificate for each course and/or "live" webinar.

See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or please contact us via email.

Field of study: Taxes

Delivery format: Online - Self Study

Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.

Group Participation

If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.