Excerpt from course description

Value Added Tax

Introduction

The aim of the course is to make the students qualified to deal with VAT law jobs in private sector, NGOs and public sector.

The interest for VAT law issues has been increasing in both the private and public sectors in recent years. VAT is a very significant source of revenue for the state, and companies, municipalities and NGOs run the risk of incurring substantial losses from improper VAT treatment.

Course content

The course covers all the key topics in the Norwegian VAT Act:

  • The key concepts
  • Exemptions from the Act
  • Fee calculations
  • Deduction of input VAT
  • Public sector and VAT
  • Cross-border transactions etc.

In addition, the course provides an introduction to the rules of value added tax in the EU.

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.