GRA 6207 Value Added Tax, Advanced

GRA 6207 Value Added Tax, Advanced

Course code: 
GRA 6207
Law and Governance
Course coordinator: 
Anders Mikelsen
Course name in Norwegian: 
Avgiftsrett, fordypning
Product category: 
Master of Accounting and Auditing
2018 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

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 outcomes - Knowledge

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.

Learning outcomes - Skills


Learning Outcome - Reflection


Course content
  • 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
Learning process and requirements to students

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.

Software tools
No specified computer-based tools are required.

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 specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
Grading scale:
Grading rules:
Internal and external examiner
Examination when next scheduled course
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Laws and regulations, including offprints of laws and law drafts
  • Compilation of tax laws
  • EU VAT Directive 2006/112/EC
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
  • Laws and regulations, including offprints of laws and law drafts
  • Compilation of tax laws
  • EU VAT Directive 2006/112/EC
Duration:3 Hour(s)
Exam code: GRA62071
Grading scale:ECTS
Resit:Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.