Value Added TaxationLaajuus (4 cr)
Code: LL10029
Credits
4 op
Teaching language
- Finnish
Responsible person
- Soile Vinni
Objective
You will able to understand
- the main principles of VAT and the key issues of the legislation
- how to register or apply for registration in the VAT register
- calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
Content
- What is VAT
- Exemptions from the general tax liability for VAT
- Taxable and exempt sales
- Handling of purchase invoices - right of deduction and limitations
- Temporal allocation
- Invoice endorsement requirements
- Own use of goods and services
- Marginal taxation and travel agency services
- VAT on international trade
- Declaration and payment of VAT
Enrollment
01.10.2024 - 31.10.2024
Timing
07.01.2025 - 01.06.2025
Number of ECTS credits allocated
4 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Soile Vinni
Teacher in charge
Soile Vinni
Groups
-
LLAS23BBA, Business Economics, Blended learning, Fall, 2023
Objective
You will able to understand
- the main principles of VAT and the key issues of the legislation
- how to register or apply for registration in the VAT register
- calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
Content
- What is VAT
- Exemptions from the general tax liability for VAT
- Taxable and exempt sales
- Handling of purchase invoices - right of deduction and limitations
- Temporal allocation
- Invoice endorsement requirements
- Own use of goods and services
- Marginal taxation and travel agency services
- VAT on international trade
- Declaration and payment of VAT
Evaluation scale
H-5
Enrollment
01.10.2024 - 31.10.2024
Timing
07.01.2025 - 01.06.2025
Number of ECTS credits allocated
4 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Soile Vinni
Teacher in charge
Soile Vinni
Groups
-
LLNS23BBA, Business Economics, Full-time studies, Fall, 2023
Objective
You will able to understand
- the main principles of VAT and the key issues of the legislation
- how to register or apply for registration in the VAT register
- calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
Content
- What is VAT
- Exemptions from the general tax liability for VAT
- Taxable and exempt sales
- Handling of purchase invoices - right of deduction and limitations
- Temporal allocation
- Invoice endorsement requirements
- Own use of goods and services
- Marginal taxation and travel agency services
- VAT on international trade
- Declaration and payment of VAT
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
08.01.2024 - 02.06.2024
Number of ECTS credits allocated
4 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Soile Vinni
Teacher in charge
Soile Vinni
Groups
-
LLNS22BBA, Business Economics, Full-time studies, Fall, 2022
Objective
You will able to understand
- the main principles of VAT and the key issues of the legislation
- how to register or apply for registration in the VAT register
- calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
Content
- What is VAT
- Exemptions from the general tax liability for VAT
- Taxable and exempt sales
- Handling of purchase invoices - right of deduction and limitations
- Temporal allocation
- Invoice endorsement requirements
- Own use of goods and services
- Marginal taxation and travel agency services
- VAT on international trade
- Declaration and payment of VAT
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
08.01.2024 - 02.06.2024
Number of ECTS credits allocated
4 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Soile Vinni
Teacher in charge
Soile Vinni
Groups
-
LLAS22BBA, Business Economics, Blended learning, Fall, 2022
Objective
You will able to understand
- the main principles of VAT and the key issues of the legislation
- how to register or apply for registration in the VAT register
- calculate the amount of VAT payable, deductible and accounted for and complete a VAT return
Content
- What is VAT
- Exemptions from the general tax liability for VAT
- Taxable and exempt sales
- Handling of purchase invoices - right of deduction and limitations
- Temporal allocation
- Invoice endorsement requirements
- Own use of goods and services
- Marginal taxation and travel agency services
- VAT on international trade
- Declaration and payment of VAT
Evaluation scale
H-5