Value added tax - VAT
Students should understand what Value Added Tax represents and how is it paid and collected in the EU.
Understand the general concept of “Added-Value” of a product/service.
Identify the process of receiving and paying VAT, until it reaches the final destination: the State Budget.
Identify the EU’s role in collecting taxes and how the EU Budget is funded.
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
Micro-clip “Value added tax - VAT”
Interactive whiteboard (or just an LCD projector)
taxes, added-value, State Budget.