VAT in the Digital Economy

• Identify trends for taxing VAT / GST in the digital economy.
• Analyze how technology and business models impact VAT / GST collection.
• Explain OECD-recommended tax rules for digital transactions and how jurisdictions implement them.
• Identify the VAT treatment of various crypto-assets.
• Determine the impact of data collection for tax administrations and businesses.
• Evaluate the potential of new technologies to improve VAT compliance.

An array of topics will be covered in this course, including:

• Emerging VAT challenges: Explore how e-commerce, online services, and cryptocurrencies impact VAT systems.
• E-commerce VAT: Understand VAT treatment for electronically supplied goods and services, including place of supply and distance selling thresholds.
• Digital services VAT: Decipher VAT implications for software downloads, streaming platforms, and online advertising.
• Crypto VAT: Gain insight into the evolving VAT treatment of cryptocurrencies, NFTs, and blockchain technology.
• Cross-border VAT: Master the complexities of applying VAT to international e-commerce and digital service supplies.
• Data & VATTechnology: Explore the relevance of data collection for tax authorities, businesses, and third parties, including reporting obligations.
• Combatting VAT Fraud: Discover how new technologies like blockchain can help combat VAT fraud.

You will benefit from this course if you are a:

• Tax professional: Tax advisors in the digital economy, including e-commerce, digital services, crypto transactions, and digital service taxes.
• Business owners: Understand VAT rules for online sales and digital companies operating in the digital economy.
• Accounting and finance teams: Ensure compliance with VAT regulations and addressing tax challenges in the digital era.
• Individuals withglobal interests: Gain insight into cross-border VAT for digital transactions.

Advance preparation is not necessary. All required study material is provided within the online training.

Online - QAS Self Study

We estimate that all mandatory course activities can be completed within the access period (2 months) by dedicating approx. 1 hour 26 mins of study per week.

International Online Tax Courses in many cases qualify for CPE credits, subject to the rules of respective business tax professional associations. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National. Registry of CPE Sponsors through its website: www.nasbaregistry.org. Recommended NASBA CPE credits for this course is: 12

To earn a certificate, participants must complete all mandatory components. The syllabus and FAQ on the learning platform provide detailed completion requirements.

Have more questions? Kindly head to our FAQ section for more information. For any other queries, you can also refer to our Terms and Conditions or get in touch with us at info@ibfd.org.