ADIT EU VAT
(Module 3.02)
Everything you need to pass ADIT Module 3.02, with live classes, study materials, mock exams and more, taught online in a small group.
The ADIT EU VAT course runs once per year for the December exam sitting.
The ADIT EU VAT course runs once per year for the December exam sitting.
Who is the EU VAT course for?
Tax professionals choose EU VAT for different reasons. Some are experienced VAT specialists who want a qualification that proves what they know. Others built their careers in corporate tax and now find VAT knowledge valuable in their roles. The module is also popular across the GCC, where new VAT systems are modelled on the EU rules.
Whichever of these describes you, the module offers the same core benefit. Your VAT knowledge becomes a credential recognised by employers internationally. Within the full ADIT qualification, EU VAT takes you towards the complete diploma and International Tax Affiliate status with the CIOT. As a single exam, it leads to a standalone Certificate in EU VAT, giving you formal proof of your specialism without further study.
Whichever of these describes you, the module offers the same core benefit. Your VAT knowledge becomes a credential recognised by employers internationally. Within the full ADIT qualification, EU VAT takes you towards the complete diploma and International Tax Affiliate status with the CIOT. As a single exam, it leads to a standalone Certificate in EU VAT, giving you formal proof of your specialism without further study.
Our EU VAT results
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1st
What to expect from your ADIT EU VAT course
Live classes in small groups, with recordings
Your weekly EU VAT tuition classes are live and online, in a group small enough that you can ask questions of your tutor and join in discussions. The tuition phase runs for ten weeks from early September, with a two hour class each week. Every class is recorded and available on your learning platform immediately afterwards, so you can catch up or revisit key topics at any time.
Weekly structure to build understanding
Each week of the tuition phase follows the same pattern: attend your live class (or catch up with the recording), complete your reading from A Guide to the European VAT Directives, then apply what you have learned in a weekly assignment, usually based on a past exam question.
The course begins with the legal foundations of EU VAT, from the Principal VAT Directive to the case law of the CJEU. From there you work through the practical rules week by week, including place of supply, exemptions and the right to deduct input tax. You absorb the material as you go, rather than trying to retain everything at once.
The course begins with the legal foundations of EU VAT, from the Principal VAT Directive to the case law of the CJEU. From there you work through the practical rules week by week, including place of supply, exemptions and the right to deduct input tax. You absorb the material as you go, rather than trying to retain everything at once.
Your permitted text, included in the course fee
Your course fee includes a printed copy of A Guide to the European VAT Directives by Terra and Kajus, delivered to you wherever you are studying.
The Guide serves as both your study text and your exam-day reference, as the CIOT permits you to take it into the exam. It combines the text of the VAT Directives with discussion of how the rules apply and the case law behind them. Bought on its own, the Guide costs over €600.
The CIOT permits a small number of other texts in the exam, but in our experience the Guide is the only one you need. Exams are time pressured, and one text you know well will serve you better on the day than several you have hardly used.
The Guide serves as both your study text and your exam-day reference, as the CIOT permits you to take it into the exam. It combines the text of the VAT Directives with discussion of how the rules apply and the case law behind them. Bought on its own, the Guide costs over €600.
The CIOT permits a small number of other texts in the exam, but in our experience the Guide is the only one you need. Exams are time pressured, and one text you know well will serve you better on the day than several you have hardly used.
Weekend revision classes and mock exams
From early November through to the day of your exam, you'll be in the revision phase. During interactive weekend revision classes, held online over two days, your tutor will guide you through past paper questions and help you sharpen your exam technique.
You'll sit a full mock exam before and after the revision classes, each with individual written feedback, so you know exactly where you stand before the real thing. Your tutor and the ExtraTax team remain on hand right through to exam day.
You'll sit a full mock exam before and after the revision classes, each with individual written feedback, so you know exactly where you stand before the real thing. Your tutor and the ExtraTax team remain on hand right through to exam day.
Peace of mind built in
The EU VAT course runs once a year, for the December exam sitting, but the module itself is also examined in June. Your access to the class recordings and other online materials continues until 30 June 2027. If you want a second attempt, or you decide to move your exam entry to June, your course covers you for both sittings.
You can also earn a Certificate of Completion as you study. Attending classes, submitting your weekly assignments and sitting the mocks all count towards it. These same activities prepare you for the exam. If you earn your Certificate but the exam does not go well, you can return to the following December's course free of charge. One difficult exam day will not cost you a second course fee.
You can also earn a Certificate of Completion as you study. Attending classes, submitting your weekly assignments and sitting the mocks all count towards it. These same activities prepare you for the exam. If you earn your Certificate but the exam does not go well, you can return to the following December's course free of charge. One difficult exam day will not cost you a second course fee.
Personal support from first enquiry to results day
From the moment you get in touch, you'll be looked after by Kristen Gillanders, our Client Relations Manager. Kristen has supported hundreds of ADIT students since joining in 2021. She knows every date that matters, from the CIOT's registration deadlines and exam entry windows to your mock submission dates. She'll remind you when each one is coming up, so you don't have to keep track yourself. If you haven't accessed your EU VAT course for a few weeks, she'll check in to see how you're getting on.
Book your place for the December 2026 exam
The fee for ADIT EU VAT is £2,525 + VAT*.
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Frequently asked questions
What does the ADIT EU VAT module cover?
ADIT EU VAT (Module 3.02) is the indirect tax option within the Advanced Diploma in International Taxation, examined by the Chartered Institute of Taxation (CIOT). The syllabus covers the EU VAT system as set out in the Principal VAT Directive and interpreted by the Court of Justice of the European Union. The main topic areas are the fundamental concepts and legal framework of EU VAT, the scope of VAT, the place of taxable transactions, the charge to VAT including time of supply, valuation and rates, exemptions, the right to deduct input tax, and the administration of VAT.
The module examines the EU VAT system itself rather than the domestic VAT rules of any individual country, although your tutor will draw on real VAT systems to illustrate how the rules apply. It remains a strong choice for UK VAT specialists. UK VAT law was built on the EU system, judgments of the CJEU from before Brexit remain relevant to how it is interpreted, and more recent judgments can still carry persuasive weight in the UK courts.
The module examines the EU VAT system itself rather than the domestic VAT rules of any individual country, although your tutor will draw on real VAT systems to illustrate how the rules apply. It remains a strong choice for UK VAT specialists. UK VAT law was built on the EU system, judgments of the CJEU from before Brexit remain relevant to how it is interpreted, and more recent judgments can still carry persuasive weight in the UK courts.
How is the ExtraTax Training EU VAT course delivered?
The course is delivered live online in a small group, with ten weeks of tuition classes of two hours per week. Revision classes are held at the weekend, so no study leave is required. All classes are recorded.
Through our online learning platform, you join a Zoom meeting to take part in the live classes. This means you can see your tutor and the other course participants, making the classes more interactive. You can ask questions at any stage by unmuting yourself, raising your hand or typing a question in the chat. Class sizes are limited to give a personalised experience.
During the weekly tuition classes, your tutor uses a slide deck, made available to you before the class, to present the topic and set a question for discussion. The revision classes are fully interactive, with participants working through past paper questions under the tutor's guidance.
Through our online learning platform, you join a Zoom meeting to take part in the live classes. This means you can see your tutor and the other course participants, making the classes more interactive. You can ask questions at any stage by unmuting yourself, raising your hand or typing a question in the chat. Class sizes are limited to give a personalised experience.
During the weekly tuition classes, your tutor uses a slide deck, made available to you before the class, to present the topic and set a question for discussion. The revision classes are fully interactive, with participants working through past paper questions under the tutor's guidance.
What study materials are included?
Your course fee includes a printed copy of A Guide to the European VAT Directives by Terra and Kajus, delivered to you wherever you are studying. The Guide combines the text of the VAT Directives with discussion of how the rules apply and the case law behind them. The CIOT permits you to take it into the exam, so the text you study from is also your exam-day reference.
Alongside the Guide, you receive the slides for each class, weekly assignments, past exam questions and recordings of every class, all through your online learning platform. In our experience, the Guide is the only permitted text you need, so there is nothing else to buy beyond your course fee.
Alongside the Guide, you receive the slides for each class, weekly assignments, past exam questions and recordings of every class, all through your online learning platform. In our experience, the Guide is the only permitted text you need, so there is nothing else to buy beyond your course fee.
How long do I have access to the course materials?
Your access to the class recordings and other online materials continues until the end of the June following your course. The EU VAT module is examined in June as well as December, so your access covers you for a second exam sitting if you want one. If you earn a Certificate of Completion during your course and the December exam does not go well, you can also return to the next December course free of charge.
Do I need to take study leave?
No. The course is designed to fit around your working life. Tuition classes run online for two hours each week, revision classes are held at the weekend, and you sit your mock exams in your own time. If work takes over in any given week, the recording of your class is available immediately afterwards, so you can catch up whenever suits you.
Can I study EU VAT without completing the full ADIT qualification?
Yes. You register with the CIOT as an ADIT student and sit the EU VAT exam in the usual way. If you pass, you can apply to the CIOT for a standalone Certificate in EU VAT, giving you formal recognition of your specialism without any further exams. Many of the professionals this module suits best, including VAT specialists and those working with the newer VAT systems of the GCC, choose the certificate route. If you later decide to complete the full ADIT qualification, your EU VAT pass counts towards it.
What is the VAT treatment of the course fee?
UK VAT at 20% is charged to all UK customers.
For customers outside the UK, the treatment depends on the type of customer. If you are booking as a business customer, UK VAT is typically not chargeable, and our team will ask for information to verify your business status, such as a business address or VAT registration number. If you are booking as an individual, UK VAT at 20% is chargeable.
If you are unsure how the VAT treatment applies to you, please contact info@extrataxtraining.com before booking.
For customers outside the UK, the treatment depends on the type of customer. If you are booking as a business customer, UK VAT is typically not chargeable, and our team will ask for information to verify your business status, such as a business address or VAT registration number. If you are booking as an individual, UK VAT at 20% is chargeable.
If you are unsure how the VAT treatment applies to you, please contact info@extrataxtraining.com before booking.
More questions?
Sponsoring your team through ADIT
Many ADIT candidates are supported by their employers. ExtraTax Training works with tax teams at professional services firms, law firms and in-house tax functions to arrange group enrolments and invoiced payment.
For groups managing VAT through centralised teams, the EU VAT course turns knowledge built on the job into a recognised qualification. If you are considering ADIT for your team, we are happy to talk you through module options, study timelines and how ADIT fits into a wider development programme.
For groups managing VAT through centralised teams, the EU VAT course turns knowledge built on the job into a recognised qualification. If you are considering ADIT for your team, we are happy to talk you through module options, study timelines and how ADIT fits into a wider development programme.
Do you have questions about our online ADIT EU VAT course?
Please email our team on info@extrataxtraining.com or call us on +44 (0)28 9590 5990. We're happy to answer your questions on your study options for the EU VAT module and the ADIT qualification itself.
The part of my job that I love most is supporting our students throughout their ADIT studies.
Kristen Gillanders
Having been through the experience myself, I like helping others to realise their potential with the ADIT qualification.