GRA 6207 Value Added Tax, Advanced

Norwegian version

GRA 6207 Value Added Tax, Advanced

Responsible for the course
Anders Mikelsen

Department of Law

According to study plan

ECTS Credits

Language of instruction

This is an elective course for students in the Master of Science Programme in Accounting and Auditing.

The aim of the course is to teach students to handle VAT issues in the private sector, NGOs and the public sector.

There is an increasing interest for VAT law issues, both in the private and public sector. VAT is a significant source of revenue, and companies, municipalities and NGOs run the risk of incurring substantial losses due to incorrect handling of VAT issues.

    Learning outcome
    The course will give students an in-depth understanding of the Norwegian VAT rules for sales and withdrawals in Norway, and imports/exports to/from Norway. The students will also gain an understanding of the main features of the EU VAT systems and the principles for VAT and customs in international trade.


    All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

    Compulsory reading
    Eleonor Kristoffersson og Pernilla Rendahl. 2016. Textbook on EU-VAT. Lustus forlag, Uppsala
    Gjems-Onstad, Ole, Tor S. Kildal. Lærebok i merverdiavgift. 2013. Gyldendal
    Gjems-Onstad, Ole, Tor S. Kildal. MVA-kommentaren. Utvalgte emner. 2016. Gyldendal

    I løpet av kurset kan det bli delt ut materiale på flere emner som er relevante for kurset og eksamen

    Recommended reading
    Gjems-Onstad, Ole og Tor S. Kildal. Merverdiavgift: spørsmål og svar. Siste utgave. Gyldendal

    Course outline
    - The concept of "supply"
    - The taxable person criteria
    - Exceptions and exemptions from the law
    - Tax-deductible expenses
    - Withdrawals
    - Adjustment rules
    - Import VAT, including relevant customs law
    - Accounting rules of importance for VAT law
    - Additional VAT
    - The EU VAT system (main features)
    - VAT issues in international trade

      Computer-based tools
      Not applicable

      Learning process and workload
      A course of 6 ECTS credits corresponds to a workload of 160-180 hours.

      Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on the course homepage/It's learning or text book.

      The course will be given over 36 teaching hours with a combination of lectures, assignments, problem-solving and discussions. Guest lecturers will be used for teaching several topics. Students are expected to be prepared for class.

      The teaching will emphasize issues that students usually find difficult. Parts of the curriculum must be acquired through self-studies. The syllabus describes the curriciulum in more detail.

      Coursework requirements

      A 3-hour individual written examination

      Form of assessment Weight Group size
      Written examination 3 hours 100% Individual

      Examination code(s)
      GRA 62071 3-hour written examination accounts for 100 % of the final grade in GRA 6207

      Examination support materials
      BI approved exam calculator
      Compilation of tax laws
      EU VAT Directive 2006/112/EC
      Offprints of laws and regulations
      The Norwegian code of laws

      Permitted examination support materials for written examinations are detailed under examination information in the student portal @bi. The section on support materials and the use of calculators and dictionaries should be paid special attention to.

      Re-sit examination
      It is only possible to retake an examination when the course is next taught. The assessment in some courses is based on more than one exam code. Where this is the case, you may retake only the assessed components of one of these exam codes. All retaken examinations will incur an additional fee. Please note that you need to retake the latest version of the course with updated course literature and assessment. Please make sure that you have familiarised yourself with the latest course description.

      Additional information
      Honour code. Academic honesty and trust are important to all of us as individuals, and are values that are integral to BI's honour code system. Students are responsible for familiarising themselves with the honour code system, to which the faculty is deeply committed. Any violation of the honour code will be dealt with in accordance with BI’s procedures for academic misconduct. Issues of academic integrity are taken seriously by everyone associated with the programmes at BI and are at the heart of the honour code. If you have any questions about your responsibilities under the honour code, please ask. The learning platform itslearning is used in the teaching of all courses at BI. All students are expected to make use of itslearning.