International VAT Expert Academy [IVEA]

In recent years, there has been a continuing trend towards shifting VAT liability to platforms to close the VAT gap in e-commerce. VAT obligations are increasingly being passed on to the platforms. This applies to both goods and services supplied via platforms. Moreover, the ViDA package extends the existing deemed reseller models. So, what does this mean for platforms and sellers? We examine the VAT regulations from both an EU and a Swiss perspective with a focus on supplies of goods.  The session will highlight the differences and similarities between the EU and Switzerland. The trainers will provide relevant practical examples and highlight the complexity for both the platform and the seller.

Sales promotion structures are used across both traditional industries and modern, particularly digital, business models. Their forms are as diverse as the VAT questions they raise. This workshop examines common types of sales promotion structures, such as discount campaigns, loyalty programmes and vouchers, and analyses the resulting VAT implications for the parties involved. In addition to addressing the special rules for vouchers introduced in 2019, the session places particular emphasis on distinguishing the VAT Directive’s definition of vouchers from other mechanisms, such as mere rebate or discount arrangements. The analysis takes into account relevant guidance and recent case law of the ECJ, highlighting typical classification issues and areas of VAT risk in practice.

A single cross border transaction can trigger three fundamentally different tax analyses: transfer pricing, VAT, and customs valuation. While each framework has its own objectives and methodology, inconsistencies between them can lead to significant financial exposure, audit disputes, and double taxation.

This workshop explores how these three perspectives interact in practice and where misalignments most commonly arise. Through practical examples, it will highlight the challenges of aligning arm’s length pricing with customs value and VAT treatment, especially in complex supply chains and intra group transactions.

Participants will gain insights into how to achieve greater consistency across TP policies, VAT positioning, and customs declarations: while still respecting the specific requirements of each framework. The session will also address the legal amendments of the three pillars: transfer pricing, VAT and customs in the sense of cross-border transactions, including their audit trends and how tax and customs authorities increasingly scrutinize discrepancies between these areas.

Every week the Court of Justice of the EU and the General Court produce new case law, which may impact your business. In these two sessions we will be discussing the ‘last’ VAT cases of the CJEU and the first cases of the General Court, several new and pending cases, which need to be taken into account in your day-to-day practice.                                                                                     

Part 1: The European Court of Justice has produced for years important decisions in VAT impacting your business. In this session we will be discussing some of the latest cases of the European Court of Justice which need to be taken into account in your day-to-day practice.

Part 2: In this second session we will focus on the first cases of the General Court of Justice. Has the General Court continued the views of the CJEU or did it change in a certain way the explanation of articles of the Directive. Join us in the discussion about the the right to deduct VAT and the first review pending by the CJEU of one of the General Court’s rulings about the right to deduct VAT.

Tax Compliance Management Systems and Continuous Tax Controls are becoming essential for tax departments when dealing with VAT in a structured and reliable way. This workshop explains why clear responsibilities, well‑defined processes and a sensible level of automation help organizations keep control over VAT risks in everyday business. We discuss how greater transparency in processes makes it easier to understand where risks may arise and how they can be addressed. The aim is to provide clear guidance on tax control frameworks and to show how companies can achieve better oversight of their VAT position. The workshop also highlights that, in some countries, effective control systems can contribute to protecting those responsible from criminal law consequences.

Toll manufacturing is widely used across various industries, but given recent global supply chain disruptions and rising customs burdens, its cross-border application within Europe and between Europe and third-countries is becoming even more critical. From a VAT perspective, toll manufacturing is not defined in the VAT Directive nor are any special rules applicable, thus Member States and their tax administrations have developed their own interpretations and understanding. In certain situations VAT may be lost (notably on imports) or applied inconsistently between Member States. During our workshop we aim to explore these evolving VAT complexities, compliance requirements and available solutions. This session will cover essential rules for international processing, and how to avoid common tax pitfalls. Join us to sharpen your expertise and discuss practical case studies with experienced workshop leaders and participants.

National e invoicing obligations are becoming reality in Belgium, France, Germany and Poland, as these countries have either recently introduced new rules or are in the midst of implementation. This workshop examines the practical consequences of these developments in a fragmented European e‑invoicing landscape. Rather than focusing on theory, we address real‑life challenges arising in implementation projects and ongoing compliance. We will explore country‑specific features, typical pitfalls and best‑practice approaches from a business perspective. Participants will gain a clear understanding of what tax departments need to consider and prepare for when accompanying e‑invoicing implementations in their organisations.

Central and Eastern Europe have become a testing ground for the rapid evolution of VAT reporting: from traditional reporting obligations to real time invoicing and increasingly sophisticated digital reporting ecosystems. This shift is fundamentally transforming how businesses manage VAT compliance and how advisors support their clients. Entering the age of VIDA (“VAT in the Digital Age”) such transformation will spread across the entire EU. 

This workshop provides a comprehensive overview of the evolution of VAT digitalization across the CEE region, examining how real time invoice reporting, clearance models, and data driven tax administration are reshaping compliance expectations. We also go into implementation preparations of the VIDA e-invoicing and DRR rules. Beyond regulatory developments, the session will focus on the practical implications for businesses, including process redesign, system integration, and risk management.

Special attention will be given to how these changes are redefining the role of tax functions and advisors: the move from reactive compliance to proactive data driven advisory. The session will also explore how regional developments align with broader EU initiatives, such as the further proposals of the VAT Expert Group.

Member States may allow non-established entities to appoint a tax representative for VAT as the person liable for payment of the tax (voluntary representation). For some transactions such as trade by non-established entities in excise products and VAT warehouses the appointment may be compulsory. Appointing a tax representative for VAT purposes does have advantages but may also have some adverse consequences for the tax representative and the foreign entity. This workshop will take a closer look at the specific conditions applicable and the differences between the above three Member States. The Netherlands may have applied a wrong approach to fiscal representation for decades and we’ll discuss the consequences. France has updated the conditions to be accredited as fiscal representative, clarified respective obligations of the various regimes and created a new type to facilitate importations when the importer is not the owner of the goods. After this session you will understand which country has the strictest or favorable rules regarding fiscal representation.

We discuss the current VAT regulations for electronically supplied services – from definitions and scope to the specific considerations for platforms and modern business models (e.g., virtual goods, online game skins). Electronically supplied  services have long been a growing market, with new offerings constantly emerging. However, there are still many pitfalls when it comes to VAT. A key aspect is determining the place of supply in B2C-cases. In practice, the question often arises as to whether there is human intervention that precludes an electronically supplied service. The session highlights practical cases and recent court rulings in an accessible manner.

In this session, our experts will discuss the growing influence of artificial intelligence on the VAT framework. The discussion will address both the opportunities and the challenges AI creates from the perspectives of tax advisers and businesses. Participants will gain practical insights into how AI can streamline and strengthen compliance processes, while also giving rise to new regulatory and operational considerations. Real‑world examples will illustrate the tangible impact of AI‑driven innovation in the VAT area.

The workshop addresses the growing complexity of EU VAT compliance in eCommerce once the OSS scheme reaches its practical limits. It focuses on typical correction scenarios, increased reporting requirements, and cases where additional VAT registrations become unavoidable. The session highlights practical challenges and approaches for managing these issues effectively.