Content of the course
The eLearning modules present the fundamental elements of the EU Directive 2006/112/EC (VAT Directive), which forms the basis for national VAT legislation. After completing the modules on VAT, the user will have a good understanding of the key principles of the EU VAT directive to be incorporated into national legislation.
The course content is based on EU VAT Legislation as it stands on 01.01.2020 (valid for the EU VAT Directive, the EU VAT Refund Directive and the EU VAT Implementing Regulation).
The course approaches VAT legislation from an EU-wide perspective and does not explain national variations or derogations.
Who are these courses for?
The course is aimed at tax officials in EU countries, and more generally, anyone with a particular interest in VAT wanting to get basic knowledge of the VAT directive.
How were the courses developed?
The courses were developed and updated by the European Commisson under the Fiscalis 2020 Programme.
The content was created by a project team formed by national VAT experts and officials working at the European Commission’s department for Taxation and Customs Union.
How to use these eLearning courses?
The eLearning modules are free to download and are easy to use.
They can be used as standalone courses (zip or 7.zip 7z file which includes iso, exe, html or html5 formats) or integrated in your local LMS system (scorm format). Download and unpack the format of your choice using a file archiver/compressor software, for example 7-Zip, WinZip or WinRar.
The ‘Quick Start Guide’ in the download package explains how to unpack and install the courses on your PC or system.
For the best performance of our eLearnings, we recommend in general the HTML5 format. This version does not include any Flash content and will run on most devices and modern browsers. To run the HTML5 version we recommend using the following specified browsers:
- Windows: Internet Explorer 11 or later, Microsoft Edge (latest version), Google Chrome (latest version), Firefox (latest version)
- Mac: Safari (latest version), Google Chrome (latest version), Firefox (latest version)
- Mobile: Safari in Apple iOS 10 or later, Google Chrome in Apple iOS 10 or later, Google Chrome in Android OS 4.4 or later.For specific information on each course, please consult the following table.
If you still experience any technical problems or have any questions, please contact us by email at TAXUD-ELEARNINGec [dot] europa [dot] eu (TAXUD-ELEARNING[at]ec[dot]europa[dot]eu)
Available modules
Introduction | Chargeable event & taxable amount |
Territory | Rates |
Taxable person | Exemptions |
Transactions | Right to deduct |
Place of taxable transactions | Refund |
Digital services & mini one stop shop | Obligations |
Title | Description | Duration | Available languages |
Key principles of the VAT Directive
| 50 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
Where the VAT is applicable?
| 30 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
Who qualifies as a taxable person?
| 30 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
Which transactions are subject to VAT?
| 40 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
Where is the transaction taxed?
| 40 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
| 65 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
When does the chargeable event take place?
| 40 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
Minimum taxation levels and option frames.
| 25 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
What is a VAT exemption?
| 35 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
When does a transaction give the right to deduct VAT?
| 35 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
| 20 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR | |
| 20 minutes | EN, BG, NL, DE, EL, IT, HU, LV, LT, PL, RO, SL, ES, SV, MK, PT, HR |
We would appreciate getting your feedback on the eLearning courses and eBooks you downloaded or accessed on-line