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.
Transfer Pricing, VAT and Customs
After completing the certification programme, participants will be able to:
The certification programme will benefit:
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: 31 hours and 44 minutes
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.
Please note that the job titles and professional affiliations of the contributors to this course reflect their positions at the time of production and/or recording and may no longer be current.
IBFD offers a group discount on this product. Eligibility is as follows:
For 5–9 registrations in a group, a 5% discount is automatically applied to the order.
For 10 or more registrations in a group, a 10% discount is automatically applied to the order.
