Value added tax (C3048) - Blended learning

Blended learning

À qui s'adresse la formation?

Anyone wishing to understand the mechanisms of VAT.


30,00 heure(s)

Langues(s) de prestation


Prochaine session




  • Understand the general history and mechanisms of VAT.
  • Learn the 5 major concepts of VAT: the taxable person, the taxable operation, the place of supply, exemption and the person responsible for VAT.
  • Distinguish between the supply of goods and the supply of services.
  • Understand the principal VAT exemptions and VAT rates in Luxembourg.
  • Understand concepts linked to the person responsible for VAT, including the chargeable event and taxable basis.
  • Understand the processes for VAT recovery.
  • Learn how VAT applies domestically or across borders, including on particular transactions: sale of goods, Real Estate and Financial Services.
  • Description of the administrative procedures and compliance obligations related to VAT.


  • Introduction:

Aims of the course, history and definition of VAT, overview of the relevant legislation.

  • Taxable persons:

Notion of taxable person, general definition and special cases.

  • Taxable operations:

Notion of taxable operation, major concepts and special cases.

  • Place of supply: goods

Determination of the place of supply, transport and installation, special cases.

  • Place of supply: services

General rule and exceptions.

  • Exemptions and VAT rates:

Overview of the main VAT exemptions and VAT rates in Luxembourg.

  • Person liable for VAT:

Determine the person responsible for VAT, notions of chargeable event and chargeability of the VAT, determination of the taxable basis.

  • VAT recovery:

Input VAT deduction right, prorata, regularization and foreign refund.

  • Transactions involving goods:

Supplies of goods, simplifications, triangular transactions, consignment stock and carousel fraud.

  • VAT & Real Estate:

Exemption, option for VAT, VAT liability and VAT recovery.

  • Administrative procedures and compliance:

Administrative VAT obligations and overview of some practicalities.

  • Financial services:

Management of investment funds and financial services.

  • Summary Session:

Q&A session.

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