Value Added Taxation (4 cr)
Code: LL10029-3002
General information
- Enrollment
- 01.10.2023 - 31.10.2023
- Registration for the implementation has ended.
- Timing
- 08.01.2024 - 02.06.2024
- Implementation has ended.
- Number of ECTS credits allocated
- 4 cr
- Local portion
- 4 cr
- Mode of delivery
- Contact learning
- Unit
- Tradenomikoulutus / Liiketalous (LL)
- 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
- Course
- LL10029
Evaluation scale
H-5
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