Introduction

The “VAT and Indirect Tax Management” training program, developed by Global Horizon Training Center, is designed to provide participants with an in-depth understanding of value-added tax (VAT) systems and other forms of indirect taxation. As global and regional tax regulations evolve, especially in VAT-implementing jurisdictions, it is critical for organizations to ensure accurate VAT accounting, reporting, and compliance.

This program equips finance, tax, and accounting professionals with the tools and frameworks to manage VAT obligations effectively, reduce tax risks, and optimize cash flow. Participants will explore the practical implications of VAT in domestic and cross-border transactions, along with audit procedures, record-keeping requirements, and strategic tax planning methods.

Objectives

By the end of this program, participants will be able to:

• Understand the core principles and mechanics of VAT and other indirect taxes.

• Accurately calculate VAT liability and prepare VAT returns.

• Identify and categorize taxable, exempt, and zero-rated supplies.

• Manage input and output VAT and understand recoverability rules.

• Implement effective VAT control systems and reporting frameworks.

• Navigate VAT compliance obligations in cross-border and intra-GCC transactions.

• Prepare for VAT audits and minimize exposure to penalties.

Course Methodology

This course employs a practical, interactive approach that includes:

• Instructor-led lectures and expert presentations

• Real-world examples and sector-specific case studies

• Hands-on exercises in VAT calculation and return preparation

• Group workshops and problem-solving activities

• Interactive discussions and Q&A sessions

• End-of-day recaps and quizzes for reinforcement

Organizational Impact

Participating organizations will benefit through:

• Improved VAT compliance and reduced exposure to errors

• Minimized tax penalties and audit risks

• Streamlined internal tax processes and documentation

• Better understanding of VAT’s impact on pricing, contracts, and supply chains

• More accurate financial reporting and strategic tax positioning

• Increased confidence when dealing with tax authorities

Target Audience

This course is ideal for:

• Tax managers and officers

• Finance and accounting professionals

• Internal auditors and compliance officers

• Procurement and supply chain managers

• Legal and contract managers

• Business owners and consultants involved in tax-sensitive operations

Outlines

Day 1: Introduction to VAT and Indirect Tax Systems

• Overview of indirect taxes: VAT, GST, excise, customs duties

• Fundamentals of VAT: nature, structure, and objectives

• VAT vs. other forms of taxation

• VAT implementation models: global and regional (e.g., GCC, EU)

• VAT registration process and thresholds

• Obligations of VAT-registered businesses

Day 2: VAT Scope, Rates, and Classifications

• Types of supplies: taxable, exempt, zero-rated, out-of-scope

• Determining place of supply for goods and services

• VAT rates and treatment by industry sector

• VAT group registration and its implications

• Input vs. output VAT and recoverability principles

• Non-recoverable input VAT and partial exemption rules

Day 3: Accounting, Reporting, and Returns

• VAT accounting methods (invoice-based vs. cash accounting)

• Preparing VAT invoices and credit/debit notes

• Periodic VAT return preparation and submission

• Adjustments and corrections of VAT returns

• Record-keeping requirements and document retention

• Technology and software for VAT management

Day 4: Cross-Border VAT and Risk Management

• VAT treatment for imports, exports, and intra-GCC transactions

• Reverse charge mechanism and business-to-business (B2B) supplies

• VAT in international supply chains and services

• Managing VAT risks and common pitfalls

• Internal control systems and audit trails

• Preparing for and handling VAT audits

Day 5: Strategic VAT Planning and Compliance Review

• Tax planning opportunities within VAT frameworks

• Contract design and pricing strategies under VAT

• Industry-specific challenges: real estate, financial services, e-commerce

• Managing VAT refunds and input VAT recovery