Access the full document VAT challenges and opportunities in the new digital economy
It is with great pleasure for the Madrid VAT Forum Foundation to present the project on the challenges and opportunities posed by the digital economy in the field of VAT.
The phenomenon of the digital economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible.
The project has been developed by the Madrid VAT Forum Foundation with the participation of some renowned voices in the field of VAT in Europe.
Foundation activities
Publications and articles
Spanish version
Electronic invoicing and real-time reporting in Spain: anticipating Europe’s VAT future under ViDA
The Spanish introduction of the invoicing scheme called VERIFACTU implies a regulatory framework that defines the requirements for invoicing software systems. Its primary goal is to fight fraud by preventing…
Leer más
¿VERIFACTU? sí o sí, acabarás usando el SII
El Real Decreto 1007/2023, que introduce la figura de VERIFACTU, aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas informáticos de facturación (SIF) cuyo objetivo principal es…
Leer más
CJEU C-276/24: Joint liability complements deduction denial in combating VAT fraud
On 10 July 2025 the CJEU delivered its judgment in Case C-276/24. The ruling interprets Article 205 of the VAT Directive in light of the principle of proportionality and, more…
Leer más
Digital platforms and VAT: AG reaffirms the role of Iitermediaries
On 10 April 2025, ECJ´s Advocate General (AG) issued his opinion in Case C-101/24, Finanzamt Hamburg-Altona v. XYRALITY GmbH. The case addresses the VAT treatment of services supplied electronically via…
Leer más
Platform economy: challenges and tax Implications under DAC 7 and VAT
The digital economy, particularly through the phenomenon of the “servitization” and the “platform economy,” has significantly transformed the interactions between businesses, consumers, and tax administrations. This shift represents an evolution…
Leer más
Can formalism undermine the principle of VAT neutrality? Spanish courts take a step in the right direction
One of the cornerstones of the EU common VAT system is its neutrality. This principle ensures that the tax ultimately burdens the final consumer and should never become a cost…
Leer más
Same products, different VAT rates
Just a few days ago, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of Member States to apply reduced VAT rates to certain supplies of goods and services.
Leer más
Spain and the right to deduct the input VAT on supplies of expenses; Some good news for home office users
The Spanish rules governing the right to deduct the VAT state that taxable persons may not deduct their input VAT on goods and services when they are not directly and exclusively used for their business or professional activity.
Leer más
Past events
- Date of the event: 8th February 2024.
- Place: Online event
- Topic of the conference: “2024-2028 The times of VAT in the Digital Age”
- Number of attendees: 193
- Link to the site of the event