Diploma in VAT Compliance

Course Overview

The Diploma in VAT Compliance is accredited by the Association of Taxation Technicians which is the leading indirect taxation professional body in the United Kingdom and is delivered in Malta through the Malta Institute of Management (MIM).

The VAT Compliance Diploma is ideal for anyone who works in tax, commerce or professional services or has an interest in tax and is looking for an entry-level qualification. This benefits both the employer and the individual as it ensures that staff are properly trained in VAT Compliance work.

Course Structure

The course is divided in 3 modules;

Module A

  • General Introduction
  • Scope of Tax
  • Registration
  • Liability of Supply
  • Deemed Supplies & Self-Supplies
  • Value of Supply Time of Supply​

Module B

  • Input tax: when to recover
  • Partial exemption
  • VAT records
  • VAT return & accounting for VAT
  • Controls, visits, appeals & assessments
  • Additional tax e penalties

Module C

  • International aspects: goods
  • International aspects: services
  • Capital goods scheme
  • Special schemes



Exam Structure

As listed through the course structure, the course is divided in 3 modules and after the student passes these 3 modules, he/she can register and pay ATT (£100) to sit for the final exam. The exam takes place in a multiple choice form and exam time is usually 90 minutes.

If the student passes the exam, a certificate will be issued.

This Diploma is targeted to:

  • Persons interested in understanding VAT better
  • Persons compiling VAT returns
  • Account Clerks
  • Accountants
  • Lawyers
  • Law Students
  • Management Consultants
  • Tax Advisors
  • Finance Advisors
  • Notaries

Diploma in VAT Compliance

Online Part- time Course