EU VAT on international goods and services

This training course explains the fundamental VAT concepts of supplies of goods and services between EU states and internationally

Take this Course

  • For businesses (online and offline) based anywhere in the world -  do you have customers in or do business with any of the 28 member states of the European Union?  If so, then this course on the fundamentals of VAT is for you.  It will help you understand the fundamentals of VAT such as the difference between goods and services, how to determine the place of supply, taxable and exempt supplies (and why this matters).  It is a useful precursor to our VAT courses on specific aspects of VAT for niche business types (coming soon!)
  • For tax professionals, solicitors and accountants - expand or refresh your background knowledge and expertise on VAT.  This course provides flexible on-demand training for you and your employees, accessible when and where you want it, so you can spend your time and focus in other ways. 
  • Benefits of this course:
    • Updates and refreshes your knowledge conveniently any time with 1 year's access to this course.  In order to provide you with the best quality information and learning, we will archive the course after that time to give us the chance to update it. 
    • Provides built-in "Nerd Versions" to give you the full detail on all the statutory references and sources used in making this training course.  You can refer to these as you follow along, or look them up at a later date, or ignore them altogether.  The choice is entirely yours, but we hope you revel in their full Nerdy potential. 
    • Assists you, your colleagues and employees meet your professional training requirements, for example, the Solicitors' Regulation Authority Continuing Competence requirements (Solicitors' Toolkit for Continuing Competence) or for the Chartered Institute of Taxation CIOT CPD requirements
    • Provides a Certificate of Completion for your training records and for you to provide proof (if you need it) that you are meeting your ongoing professional training obligations
  • The course information is updated to September 2017.  
  • Got a questions on this course? Please message us using the contact form and we'll be happy to help 
Intended Audience: tax professionals, solicitors, trainee solicitors, accountants, business owners

Course Curriculum

Introduction to this course and to VAT
Level of detail: general rules and nerd versions!
Territorial application of VAT
VAT Fundamentals
The Concept of a Supply for VAT purposes
Concept of 'taxable person' and 'relevant business person'
Part II: Section 5 - VAT Scope of a given member state
Part II: Section 6 - Place of supply of goods and services
Part II: Section 7 - Place of supply of goods
Part II: Section 8 - VAT treatment of goods on removal to another EU state
Part II: Section 9 - distance selling rules
Part II: Section 10 - VAT treatment of goods on import or acquisition
Part II Section 11 - Place of supply of services - general rules
Part II: Section 12 - B2B supplies - evidence required
Part II: Section 13 - B2B supplies - accounting procedures
Thank you!

Joanne Kitson


Dr Joanne Kitson read Law at the University of Cambridge and qualified as a solicitor specializing in tax in 2002.  She is also a Chartered Tax Adviser (CTA) and member of the Chartered Institute of Taxation.  

Since qualification as a solicitor, she worked for large commercial firms in the City of London. She later left full time practice in London to attend university in Bristol where she completed her Masters and PhD in Electrical & Electronic Engineering whilst providing services part time  for over 10 years as a locum tax lawyer to commercial law firms in England & Wales.  As she enjoys teaching tax, she has been a visiting lecturer teaching seminars on Tax at the University of Law in Bristol and now provides specialist online courses in tax.