Value Added Tax Implementation

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Course Overview

This specially designed VAT Training program examines the rules and regulations of VAT and clearly demonstrates the procedures and controls that should be in place to ensure VAT returns are submitted accurately and on time. This training will give you a complete understanding of VAT, covering all the essentials topics and giving you the confidence to know if you are dealing with VAT correctly. The VAT Training is developed to equip your team to adequately embrace the VAT requirements in Global context. The introduction of VAT represents a significant change in tax policy and will have a major impact on businesses across GCC.
The program will provide a thorough understanding of the basic concepts and principles of VAT and how it operates internationally. When national VAT law of the country where the company is operating is issued, the program will be based on the content of the mentioned law and its secondary legislations.
This course introduces the basics of Value Added Tax. As such, no great understanding of VAT is required as the course will build from the absolute basics through to some of the more complex issues such as exemption. The workshop does not focus on VAT as applied any one country but takes a global view

Key Takeaways

Understand the basic concepts and calculation of tax base and rate.
Discuss some advantages and disadvantages of the VAT.
Describe VAT mechanism, particularly in respect of output tax and input tax, in such a way that it remains neutral in its application by businesses.
Identify how VAT applies to international transactions of both goods and services.
Explain the impact of exemption in VAT and how tax is calculated by businesses that deal in exempt supplies.

National Association of State Boards of Accountancy
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LEORON Professional Development Institute DMCC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Course Outline

Day 1: Understanding VAT Basics and Scope
Introduction to VAT

•Overview and Agenda
•Updates on GCC’s VAT
•Definition and Characteristics of VAT
•VAT Mechanism (Input VAT, Output VAT)
•VAT Terminology (Zero rated, Exempt, Out of scope)
•Advantages and Disadvantages of VAT

Scope and Calculation of VAT

•Scope of the Tax
•Taxable Transactions (Goods and Services)
•Chargeability and Liability for VAT
•Taxable Persons and Threshold
•Place and Time of Supply
•Import Transactions

VAT Calculation

•Tax Rate
•Taxable Base
•Case Study: Determining Registration Date

Day 2: VAT Exemptions, Reporting, and Taxpayer Obligations
Exemptions, Reporting, and Zero Rating

•Exemptions from VAT
•Exempted Activities and Goods
•Registration and Filing Obligations
•Periodical VAT Returns
•Payment, Claims, and Non-compliance
•VAT GL Accounts
•Books, Records, and Invoices
•Supporting Information for VAT Deduction
•Zero Rated Goods and Activities
•Out of Scope Transactions

Reverse Charge and VAT Taxpayers' Obligations

•Reverse Charge Mechanism
•Right to Deduct
•Apportionment of Input VAT and Prorata
•VAT Taxpayers and Obligations
•Filing Obligations
•Payment, Claims, and Non-compliance
•Reporting Requirements

Day 3: Special Cases, VAT Trends, and Case Studies
Special Cases of VAT and Trends

•Special Cases of VAT
•Cash Business
•Obligations for Non-Residents
•Jewellery Special Schemes
•VAT Refunds for Tourists and Non-Resident Businessmen
•VAT Refund for Diplomatic Bodies and Consulates
•Adjustments for Changed Use of Goods or Services
•VAT Trends and Communication Strategy
•VAT Fraud: Discovery and Reporting

Case Studies, Wrap-up, and Self-Test

•Case Studies, Exercises, and Group Discussions
•Recap and Wrap-up Discussion
•Self-Test or Assessment on Covered Topics

Who Should Attend?

This highly practical and interactive course has been specifically designed for
→ Tax directors
→ Financial controllers/managers
→ Procurement managers
→ Legal and contract affairs professionals
→ Information technology managers
→ Sales and marketing managers

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What language will the course be taught in and what level of English do I need to take part in an LEORON training program?
Most of our public courses are delivered in English language. You need to be proficient in English to be able to fully participate in the workshop and network with other delegates. For in-house courses we have the capability to train in Arabic, Dutch, German and Portuguese.
Are LEORON Public courses certified by an official body/organization?
LEORON Institute partners with 20+ international bodies and associations.We also award continuing professional development credits (CPE/PDUs) for:1. NASBA (National Association of State Boards of Accountancy) 2. Project Management Institute PDUs 3. CISI credits 4. GARP credits 5. HRCI recertification credits 6. SHRM recertification credits
What is the deadline for registering to a public course?
The deadline to register for a public course is 14 days before the course starts. Kindly note that occasionally we do accept late registrations as well, but this needs to be confirmed with the project manager of the training program or with our registration desk that can be reached at +1071 4 1075 5711 or [email protected].
What does the course fee cover?
The course fee covers a premium training experience in a 5-star hotel, learning materials, lunches & refreshments, and for some courses, the certification fee and membership with the accrediting bodies.
Does LEORON give discounts?
Yes, we can provide discounts for group bookings. If you would like to discuss a discount on a corporate level, we will be happy to talk to you.