Advanced Professional Certificate in VAT/GST

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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 aims to address these challenges and examine current international developments and the application of VAT legislation in practice.

Register before 31 January 2023 and avail 10% introductory discount by using the code APCVAT10 *

Overview and Learning Objectives

This 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 following the certificate programme, you will be able to:

  • Outline the principles and the policy framework and be up to date on the most recent trends and developments of VAT/GST in international cross-border transactions
  • Recognize how VAT can differ in practice among jurisdictions
  • Address complex topics such as financial services, immovable property and other transactions arising for international businesses conducting transactions between jurisdictions and their possible VAT treatments
  • Understand how the digital economy impacts VAT, including the challenges  for the business community and tax administrations
  • Compare the similarities and differences between VAT, transfer pricing and customs rules when importing goods

Topics Covered

  • Transfer Pricing, VAT and Customs 
  • VAT in the Digital Economy
  • Complex VAT/GST Topics

Components of Training 

The certification programme is divided into 3 online courses that further consist of 6-8 modules. Each module has the following components: 

  • Videos: 2-3 videos per module
  • Case studies: 1-2 per module
  • Assignments and assessments: 2 assessments for each specialized field 
  • Reading material: for each module

The programme must be completed within 6 months and can be followed and completed by dedicating a minimum of 5 hours of study per week. Study materials included in the programme will be accessible for 6 months.

Who should participate

The certification programme is open for those who have more than 3 years of experience in VAT, including:

  • 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

Prerequisites (for guidance only)

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

Advance preparation

No advance preparation is needed for the programme.

Delivery format

Online

Study time

- Online (QAS self-study)

This certification programme consists of 3 online courses. An online course comprises several modules with video lessons of approximately 1 hour each, recommended reading materials and assignments to help apply knowledge in practice. There will be assessments to test your overall understanding.

Continuing Professional Education (CPE)

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

* the discount cannot be clubbed with any other offer such as the discount for Global tax premier and Global tax explorer plus members.

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