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.

9th February 2023 ONLINE EVENT

These and other issues will be discussed throughout the day in Madrid Forum 2023

MVF2023 Video summary

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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


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