IPASS Certificate in VAT Techniques

Course Duration
1 Year
Course Level
Level 6
Course Start Date
September 2018

One great reason to consider this course

  • Course was designed some of the country’s most experienced VAT lecturers and consultants, including former Revenue auditors

Course Summary

This 1-year part-time course is designed to provide students with a comprehensive understanding of the operation of the Irish VAT system. It introduces learners in a logical and progressive manner to the VAT implications and treatment of a large range of business transactions.

Value Added Tax (VAT) is one of the largest tax liability which most companies incur and the largest source of tax recoveries on Revenue audits. Yet the people responsible for the management and administration of their company’s VAT liabilities often have to do so without the benefit of specialist training and with little or no support.

The Certificate in VAT Techniques (CVT) is a superb qualification which is designed to provide students with a comprehensive understanding of the operation of the Irish VAT system. The course assumes no prior knowledge of VAT on the part of students and it introduces them in a logical and progressive manner to the VAT implications and treatment of a large range of business transactions.

Starting with first principles, the course explains the basic principles of the Irish VAT system, for all kinds of businesses from sole traders to multinational organisations and includes State and semi State bodies and VAT exempt institutions. Students will receive a comprehensive course manual written in non-technical language, which explains in detail, the workings of the Irish VAT system and which contains numerous practical examples and exercises.

This unique course has been written by some of the country’s most experienced VAT lecturers and consultants, including former Revenue auditors, who have an unrivalled wealth of knowledge and experience of the Irish VAT system and of the problems which businesses have to contend with.

  • STAGE 1: Principles of the VAT system, Books and Records, VAT Rates, Accountable Persons and VAT Registration, VAT Group Registration, VAT Returns, VAT Invoices and Credit Notes, Supply of Goods and Supply of Services, Place of Supply of Goods, Exports, Imports, Intra-Community Supplies, Intra-Community Acquisitions, Supply and Install/Assembly of Goods, Deductible and Non-Deductible VAT, Amount on which VAT is Chargeable, Accounting for VAT - Sales/Invoice Basis v Cash Receipts Basis.
  • STAGE 2: Return of Trading Details, Finance Agreements – Lease Agreement v Hire Purchase Agreement, The Margin Scheme, Section 56 Relief, Apportionment of Input VAT Credit, VAT on Services, Estimates, Assessments and Appeals, Place of Supply of Services, VAT on Services from Abroad, VAT and Construction Services, VAT and Relevant Contracts Tax, Repayments to Unregistered Persons, Triangulation, Revenue VAT Audits.

The course is divided into two stages, each one conducted over one evening per week for ten weeks. Those wishing to qualify must successfully complete examinations held in December and May.

Graduates with a Certificate in VAT Techniques will:

  • Hold a QQI accredited Level 6 Qualification
  • Become an invaluable member of their employers' financial team, by being aware of their employer's compliance obligations in a highly technical area
  • Will greatly enhance their career prospects by providing certification of their expertise in a hugely important tax
  • Enhance their VAT skills, their technical expertise and confidence
  • Develop their professional skills and abilities through the application of advanced training
  • Develop a network of contacts in a range of businesses working in the same specialist field as themselves

Total: €1,140.00

  • Stage 1 – including exam fees, course manual, sample exam papers, etc. €495
  • Stage 2 - including exam fees, course manual, sample exam papers, etc. €495
  • Annual student registration fee €100
  • HETAC fee €50

There are no specific entry requirements and all course material will be given to participants with plenty of practical examples worked through in the classes.

  • Anyone who is responsible for maintaining a company's VAT records
  • People responsible for the completion of VAT Returns
  • Accounts mangers and staff; People working in a finance department
  • Accountants and Accounting Technicians
  • Anyone who wants to obtain a valuable qualification
  • People who wish to improve their knowledge of the Irish VAT system;

Irish Payroll Association IPASS (House H4 Centrepoint Business Park Oak Road Dublin 13)
Phone: +353 1 4089100
Email: ask@ipass.ie

Booking forms are available from the Irish Payroll Association at

A: IPASS House, H4 Centrepoint Business Park, Dublin 12

T: +353 1 4089100

W: Application forms can be downloaded from www.ipass.ie

Course ID B37
Level 6
Duration 1 Year
School School of Business & Humanities
Department Management and Financial Studies
Awarding Body QQI (HETAC) at Level 6
Fees €1140
Starting Date September 2018
Apply to IPASS or DkIT

How to Apply

Booking forms are available from the Irish Payroll Association at

A: IPASS House, H4 Centrepoint Business Park, Dublin 12

T: +353 1 4089100

W: Application forms can be downloaded from www.ipass.ie