This session forms part of the Award in VAT Compliance (MQF Level 5) programme, which commenced on 2 September 2026.

This session will provide a focus on the documentary obligations for VAT-registered persons, including,

• Issuing tax invoices or fiscal receipts (the rules & the contents of these documents);
• Record-keeping obligations with a focus on the documentation required during a VAT Audit;
• VAT Forms submitted by persons registered under article 11 & 12.