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EU VAT module

This module gives you the required knowledge, skills and understanding of all aspects of VAT law at the European level that you need to succeed in your career. Your learning will cover in detail the fundamental concepts and legislation upon which VAT law is based, and to the administration and application of EU VAT through court cases and judicial instruments.

Who is it for?

The EU VAT module is aimed at indirect tax specialists throughout the EU and beyond. ADIT is suitable for senior level professionals, managers or those working towards a senior level.

What does it cover?

Diagram explaining the EU VAT syllabus breakdown as follows: Place of taxable transactions - 20%. Fundamental concepts in EU VAT - 15%. Charge to VAT: time of supply, valuation and rates - 15%. The right to deduct input tax - 15%. Administration of VAT - 15%. Exemptions - 10%. The scope of EU VAT - 10%.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.

  • Exam length: 3hrs 15mins
  • Available in June and December

How it will benefit you

  • Gain a robust understanding of theory coupled with practical application
  • Build your confidence, skills and competencies to apply principles in your daily work
  • Keep up with fast-changing developments in tax law, and stay ahead in your field
  • Increase your employability with a qualification recognised around the world

Length of study

Approximately 200 hours of learning time is recommended to complete the EU VAT module. This may vary dependent on a number of factors including your background, knowledge and experience, and your study method.

How is it assessed?

  • One exam consisting of three parts
  • Questions designed to test your application of concepts to real world scenarios
  • Employer-driven syllabus, with a professional focus