Indirect taxes

Indicative content

• To explain the functioning of the common VAT system in the European Union. Clarify
harmonization efforts in the field of VAT. Basic principles of the VAT mechanism within the
EU internal market and outside the EU. Identification of the territory in terms of the application
of the common VAT system.
• To characterize a taxable person and define the status of the taxpayer. To specify the issue of
registration obligations of domestic and foreign taxable persons. To assess the amount of
turnover for VAT registration.
• To assess different types of taxable transactions in relation to the territory of the country (e.g.
intra-Community transactions, trilateral trade, distance selling of goods, chain transactions,
import and export of goods, provision of domestic and cross-border services).
• To explain determination the place of taxable transaction in the supply of goods in relation to
the proper application of VAT.
• To explain determination the place of taxable transaction in the supply of services - the
application of the basic rule and specific rules depending on the status of the recipient of the
service.
• To assess the incurrence of tax liability on the supply of goods or services.
• To identify a person liable to pay VAT. To explain the application of the reverse charge
mechanism.
• To assess the origin and conditions for the right of VAT deduction.
• To point out the possibilities of VAT refund.
• To specify the applications of the special schemes for VAT. To point out the possibility of
applying the extended system of a single point of contact (OSS - One Stop Shop).
• To define the administrative responsibilities of persons liable to pay VAT.
• To outline the current VAT issues in the national and international context.