Value Added Taxation (5 cr)
Code: LT00BE88-3017
General information
- Enrollment
-
02.07.2026 - 31.07.2026
Registration for introductions has not started yet.
- Timing
-
01.08.2026 - 15.12.2026
The implementation has not yet started.
- Number of ECTS credits allocated
- 5 cr
- Local portion
- 5 cr
- Mode of delivery
- Contact learning
- Unit
- Business
- Teaching languages
- Finnish
- Degree programmes
- BACHELORS DEGREE IN BUSINESS ADMINISTRATION
Objective
Students will be able to solve complex value added tax problems in invoicing, bookkeeping and in financial statement.
Content
Value added tax duty
Taxable sales and tax rate
VAT deduction
Tax procedure
Special issues in VAT
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to apply VAT regulations in demanding practical situations.
Assessment criteria, good (3)
The students are able to apply VAT regulations in common practical situations.
Assessment criteria, satisfactory (1)
The students are able to apply VAT regulations in simple practical situations.
Prerequisites
University level / Higher Education: Introduction to Accounting (Double entry bookkeeping)