Present and future challenges of EU VAT.
Towards a digital VAT management?
The digitalization of the economy is a reality that is moving at an incredible speed and affects many aspects of VAT management, such as submission of returns or invoicing. It also entails the emergence of new formal obligations for actors that were not relevant years ago, such as payment service providers.
At the same time, we must strike a balance between digitalization, automation and a correct application of the governing VAT rules to the multiple scenarios that may happen to businesses. The question that VAT stakeholders have been trying to answer for past years is whether VAT management can be fully digitalized.
These and other issues will be discussed throughout the day in Madrid Forum 2023
Agenda:
09:30 – 9:45
Opening of the day.
Fernando Matesanz.
President Madrid VAT Forum. Managing Director Spanish VAT Services Asesores.
Agustín Míguez Pérez
Agustín Míguez Pérez
VAT Policy officer DG TAXUD.
VAT Unit European Commission.
09:45 – 10:30
Presentation of the VAT in the Digital Age proposal by the EU Commission
The European Commission’s proposal on VAT in the Digital Age represents a major change in the way VAT will be handled in the future and it will have a huge impact on the VAT world in the coming years. This presentation will give an overview of the content and impact of this proposal.
Marta Papis-Almansa
Marta Papis-Almansa
Associate Professor, Tax Law,
University of Copenhagen.
VAT Expert Group EU Commission.
10:30 – 11:15
The Use of New Technologies in VAT and Taxpayers’ Rights
Technology is changing the landscape for taxation and interactions between tax administration and taxpayers. However, are there minimum requirements or limits which must be respected when designing and using technology in VAT administration?
11:15 – 11:45
Break
Giorgio Beretta
Giorgio Beretta
Assistant Professor (University of Amsterdam / ACTL);
Senior Lecturer (Lund University);
Kluwer International Tax Blog – Editor In Chief.
11:45 – 12:30
2024: New VAT rules for payment service providers under Directive 284/2020 and Regulation 283/2020
In the coming years, payment service providers will face increased reporting obligations to tax administrations. These providers have a large amount of data with an immense value that the tax administration will not give up. In this presentation we explain the content and impact of these new obligations.
Madeleine Merkx
Madeleine Merkx
BDO The Netherlands;
Professor of Indirect Taxes Erasmus University
12:30 – 13:15
The concept of Fixed Establishment in VAT and its evolution with the new ways of doing business
The concept of fixed establishment has always been controversial and complex. It is a constantly evolving issue due to the pronouncements of courts and tax administrations. This evolution is even more rapid with the development of the digital economy which is rendering the traditional concept of permanent establishment obsolete.
13:15 – 15:15
Lunch Break
Bernardo Almeida
Bernardo Almeida
Global Head of Indirect Tax – Strategy & Policy at Farfetch.
15:15 – 15:45
The 2021 VAT rules for VAT and E-commerce (OSS / IOSS). The Marketplace experience
After almost two years of living with the e-commerce VAT package, it is time to stop and reflect on what is working, what is not and how it has impacted the day-to-day running of a big marketplace.
Fernando Matesanz
Fernando Matesanz
Spanish VAT Services;
Madrid VAT Forum Foundation.
VAT Expert Group EU Commission.
15:45 – 16:15
Fixing the Quick Fixes
The Quick Fixes were a temporary measure but it seems that they are here to stay. While they have been an important step towards harmonization and simplification, there are some problems in putting them into practice. The EU VAT Forum of the European Commission has been working for more than 12 months to identify what these practical problems are, to assess why they are a problem and how they can be addressed.
Francisco Javier Sánchez Gallardo
Francisco Javier Sánchez Gallardo
State Treasury Inspector.
Former Member of the Central Economic-Administrative Court.
Former Deputy Director (VAT) in the Spanish Sub-directorate General of the Directorate General of Taxes.
16:15 – 17:00
Analysis of recent case law of the Court of Justice of the European Union on VAT (CJEU)
We will end the day with a review of recent, controversial and interesting case law of the Court of Justice of the European Union on VAT.
17:00 – 17:10
Closing remarks and end of the day
More information and registration > HERE
