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 01.01.2015 (valid for the EU VAT Directive, the EU VAT Refund Directive and the EU VAT Implementing Regulation).
Source European Commission
