Advanced Professional Certificate in International VAT/GST
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.
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
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.
