International VAT Expert Academy

Die Akademie bringt Umsatzsteuer-Experten aus der ganzen Welt zusammen. In Workshops diskutieren sie herausfordernde Fragen und Aspekte aus dem Tagesgeschäft eines Umsatzsteuer-Experten.

Bitte beachten Sie, dass die Veranstaltung auf Englisch sein wird.

08. - 09. Oktober 2026
AMSTERDAM

Die Akademie bringt Umsatzsteuer-Experten aus der ganzen Welt zusammen. In Workshops diskutieren Sie herausfordernde Fragen und Aspekte aus dem Tagesgeschäft eines Umsatzsteuer-Experten.

Exzellente Networking‑Möglichkeiten in exklusivem Rahmen: Unser neues Format bringt alles an einem Ort zusammen. Zwei Tage intensiver fachlicher Austausch und ein umfassendes VAT‑Erlebnis.

Bitte beachten Sie, dass die Veranstaltung auf Englisch sein wird.

Zur Anmeldung

Nur 15 Minuten vom Flughafen Amsterdam

Exklusive Räumlichkeiten

Optimale Networking-Umgebung

Übernachtung in der Location

Rückzugsorte zum ungestörten Arbeiten

Chain transactions: Latest developments, pitfalls & non-harmonized cases

An expert-level session on the VAT and customs treatment of chain transactions, focusing on EU developments, CJEU case law and unresolved areas such as import-related scenarios. Gain practical insights into risk areas (i.e. documentary proof) and the challenges arising from divergent national approaches.

The session will also highlight inconsistencies across Member States and their impact on structuring cross-border supply chains. Practical examples will demonstrate how to mitigate compliance risks and avoid unintended VAT exposures in complex transaction flows.

Platforms: VAT obligations in deemed reseller models

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 promotions and vouchers

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.

One transaction, three perspectives: The triangle of TP, VAT, and customs in sync

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.

Cases of the European Courts

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 / Continuous Tax Controls

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

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.

E-invoicing in Belgium / France / Germany / Poland – practical challenges

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.

The evolution of VAT reporting in CEE: From real time invoicing to digital reporting – and its effects on VAT compliance and advisory

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.

Fiscal representation for VAT in the Netherlands, Belgium and France

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.

Electronically supplied services: Definition, scope and digital platforms

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.

AI and VAT: Developments, risks and opportunities

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.

E-commerce: When OSS reached its limits - growing complexity with corrections and VAT registrations

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.

Emmanuel is a French indirect taxes lawyer. After 10 years in Big Four firms he established his own tax law practice in 2000. His firm focuses on three main areas: Advising large multinational firms on supply chain and IT, VAT & customs related issues, outsourcing of indirect tax compliance in the EU and litigation. The clients are mainly from the pharmaceutical, aeronautics, energy and engineering sectors. Emmanuel is Vice-Chairman of the International VAT Association and deputy representative of the IVA to the European Commission’s VAT Expert Group and member of the VAT Committee of the French tax lawyers association as well as member of the Community Relay of the e-invoicing French government project.

Raymond is an international VAT consultant located in the Netherlands. He is frequent speaker at international seminars and conferences, organizes trainings for companies, the Federation of Dutch exporters, the Chamber of Commerce and the International VAT Expert Academy [IVEA]. He is the secretary to the board of the International VAT Association. His focus is on the international supply chain.

Hannes is head of his firm’s VAT department and specializes in providing comprehensive advice to companies operating within Austria and across borders. His main areas of focus are general tax law, corporate transactions and all matters related to Austrian and European VAT law. Owing to his years of experience in European VAT law, Hannes is in high demand as an advisor for many international companies operating or intending to operate across borders. He is a sought after lecturer at numerous seminars and symposiums, holds workshops in companies and educational institutions and regularly publishes on special tax law issues, especially those relating to VAT law and his specialist areas. He is a certified tax advisor and auditor and has been a partner at LeitnerLeitner since 2006. On 1 October 2014, Hannes was appointed a member of the European Commission’s VAT Expert Group.

Ronny advises clients on all VAT matters in Germany and abroad. He specializes in cross-border VAT consulting connected to international VAT law and regularly lectures at professional events and in-house client VAT training sessions. As a former auditor and as a result of his experience in the corporate tax department of a DAX-30-group, Ronny has accumulated extensive knowledge of and experience in the types of VAT issues, which present themselves to businesses on a daily basis. He is also a member of various national and international VAT research groups and VAT clubs.

Christina advises clients on all aspects of indirect tax law and represents them in dealings with the tax authorities and before the administrative courts, including making their operations more VAT-efﬁcient and improving cash-ﬂow, structuring their cross-border activities, M&A and ﬁnance, and real estate transactions, dealing with indirect tax disputes and negotiating rulings with the relevant tax authorities, and keeping up with changes in indirect tax legislation and related risks and opportunities. Additionally, she focuses on advising customs issues, in particular, connected with import VAT.

Laura advises clients on both German and international VAT matters. Her areas of special focus include, inter alia, the financial services sector, vouchers and other sales promotion structures, as well as the implementation of Tax Compliance Management Systems (TCMS). Her work also comprises VAT compliance advice, support during external audits, and the representation of clients in administrative and court proceedings. She regularly holds seminars and in house training sessions on VAT topics and is the author of numerous publications.

Gorka Echevarria Global Head of Indirect Tax Gorka is an indirect tax professional with extensive experience leading global VAT strategy and operations at major multinational groups. He brings a distinctive perspective to the practical challenges faced by corporations. He is a member of the VAT Expert Group of the European Commission and Vice President of the EMEA Board of Directors of the Tax Executives Institute (TEI). Gorka also sits on the Editorial Board of the International VAT Monitor and is a frequent contributor to the EC Tax Review, Global Trade and Customs Journal and the International VAT Monitor. He is co-author of VAT and International Trade, a leading reference work in the field. In addition, he lectures on indirect taxation at the Complutense University of Madrid and the Universidad Torcuato di Tella in Buenos Aires. operating across complex VAT environments.

David Hummel studied law at the University of Leipzig. His academic career starts with the Study of Law at the University of Leipzig, a Graduation (Phd) as an assistant of Prof. Dr. Stadie with a VAT-Thesis in 2009 and a Habilitation in 2013 with the matter: “neutrality of legal forms in public law” (venia legend for public law, especially tax law and public economic law).

David Hummel is since October 2016 legal secretary (“référendaire”) at the Court of Justice of the European Union in Luxembourg in the chamber of advocate general Juliane Kokott. In mid-2017 the appointment as a Professor at the University of Leipzig took place. Since 2016, he has spent numerous teaching stays abroad in different countries like Luxembourg, United Kingdom and the Netherlands. In April 2026, he left the Court of Justice of the European Union and took over a full professorship and the chair of “Tax Law and Public Law” at the Friedrich-Alexander-University at Erlangen-Nuremberg.

His main research interests are Tax Law and State Aid Law. Since his activity in the CJEU, he is especially focussed on the European Tax Law (direct and indirect taxes) as well as the national tax law with a focus on VAT-Law, the general tax code and the income-taxation of the employees. David Hummel is one of the authors of, inter alia, „Rau/Dürrwächter“ (commentary of the German VAT-Law), „Kirchhof/Söhn/Mellinghoff“ (commentary of the German income tax law) and “Hübschmann/Hepp/Spitaler” (commentary of the German general tax code).

Atanas specializes in consulting on cross-border VAT issues and offers his clients advice on both German and international VAT matters. His particular focus is on the optimization of cross-border supply chains and processing schemes. His work also includes advising on VAT compliance and representing clients in legal proceedings, including appeals. His clients range from individuals to international groups.

Atanas’ special focus areas are the e-commerce, mechanical and plant engineering and automotive sectors. Atanas holds a doctorate in insolvency and tax law and is a lecturer at the Augsburg University of Applied Sciences. He regularly holds lectures and in-house trainings on VAT topics and is the author of numerous publications.

Fernando is the Director of Spanish VAT Services, an independent Spanish VAT advisory firm. He is President of the Madrid VAT Forum Foundation and of the board of the International VAT Association. He has served on the EU Commission´s VAT Forum for the period 2018-2022 and he is currently a member of its VAT Expert Group.

Judit is a partner at LeitnerLeitner and a leading tax advisor with 25 years of experience across VAT, transfer pricing, international corporate taxation, incentives, and M&A. She holds a degree in economics and has a background in programming, complemented by advanced education for international taxation both in Hungary and internationally.

She is a frequent speaker at national and international conferences and regularly publishes on key taxation topics. Judit is actively involved in professional organizations, serving as Vice President of the Hungarian Tax Chamber and President of its International Tax Section, as well as leading the Tax Forum at the Joint Venture Association. She is a representative of LeitnerLeitner in the VEG and contributes to Hungarian tax policy working groups.

Markus advises both corporate groups and medium sized businesses regarding all national and international VAT matters. His special focus areas are automotive and electronic business, crypto token and blockchain-based business models, educational and event-related services, and M&A. Markus offers valuable support in introducing and implementing tax compliance management systems, advises clients with respect to German and international VAT compliance and, when required, represents clients in legal proceedings, including appeals. Markus supports companies in digitizing their VAT compliance using KMLZ ITS GmbH’s tools and advises on the introduction of ERP/SAP systems. Markus holds a doctorate in VAT law. He regularly lectures at tax advisor associations and is the author of numerous publications. As an “advisor’s advisor” he provides VAT advice to accountants, tax advisors and lawyers. In addition, he is a member of various VAT working groups.

Matthias advises both corporate groups and medium sized businesses on all national and international VAT matters. His special focus area is e-commerce, online gambling, e-mobility and the travel sector. Matthias offers valuable support in introducing and implementing tax compliance management systems, advises our clients with respect to German VAT compliance and, when required, represents clients in appeal and legal proceedings.Matthias holds a doctorate in VAT law and regularly lectures at the Ludwig-Maximilians-Universität in Munich. He also regularly holds lectures and leads in-house VAT trainings and is the author of numerous publications.

Christian advises our clients on all aspects of national and international VAT issues and specializes in customs and excise duty matters. His particular focus is import VAT related issues and the optimization of cross-border supply chains and processing schemes. He also accompanies external audits and represents our clients in dealings with the tax authorities and before the tax courts. Christian has extensive experience in conducting SAP VAT audits and customs reviews.

His clients range from individuals to international groups. Prior to joining KMLZ, Christian spent several years working in the VAT department of a large tax consultancy firm. He regularly lectures on VAT and customs related topics, as well as publishing comments, articles and annotations in these areas.

Andrea is the Head of Tax (Direct & Indirect Tax) at Panasonic Industry Europe GmbH, based in Hamburg, Germany. She is an experienced in-house VAT professional and leads the VAT and direct tax expert team which deals with EU and non-EU tax issues. Andrea established the first tax department inside the Panasonic group, worldwide. Andrea has extensive experience in merger & demerger group activities. She previously worked, for several years, at Deloitte in the International AT Department in Düsseldorf and prior to that operated her own business in Berlin (as an executive consultant).

Janina is a tax adviser and partner at MDDP Tax Advisory Firm, a high-proﬁle VAT expert, focused on EU Indirect Taxation advisory and consulting across various industrial sectors in Poland and EMEA; 20+ years of professional experience. She delivers VAT training seminars and is a speaker at VAT conferences. She is a renowned VAT publicist, and author (co-author) of a number of publications on VAT and e-invoicing. She leads the MDDP Digital team, which supporting the clients in implementation of Digital Reporting Requirements (DRR ) – Polish VAT SAF-T and mandatory e-invoicing, as well as develops digital solutions to automate tax compliance processes. She advises clients on complex and high-stakes VAT matters and delivers comprehensive projects covering the implementation of internal tax procedures, due diligence, tax audits and tax due diligence assignments. She represents clients in disputes with tax authorities, including proceedings before the Supreme Administrative Court.

Stijn is a partner at Tiberghien. As the head of the VAT, customs and excises department, Stijn is a key figure within the Tiberghien tax practice.

The department handles a diverse range of VAT related issues. Because of this, Stijn also developed an extensive experience in real estate, finance, the public and non-profit sector, logistics and international trade. He specializes, amongst other practice areas, in specific VAT issues for the public sector, real estate projects, public-private partnerships, import/export transactions, financial services, VAT audit and litigation.

Stijn works both on a national and an international level and represents Tiberghien in various international VAT network groups.

He is the author of various articles on VAT in tax newsletters. He is responsible for updating the Tiberghien tax manual for indirect taxes. He is also a regular speaker at internal and external tax seminars.

Martin is a Partner and Tax Advisor at LeitnerLeitner in the Czech Republic and specializes in providing comprehensive advice to companies operating within the Czech Republic and across borders. His main areas of focus are international VAT, customs duties and excise taxes, with particular emphasis on VAT structuring for multinational companies and the management of VAT agendas in the Czech Republic. He also represents clients in tax procedures, audits and litigation. Martin is actively involved in the digitalization of taxation and contributes to the development of AI-driven tools within the firm's tax practice. He is a member of the Czech VAT section and regularly lectures at conferences and trainings, and delivers tailored VAT workshops for clients and within the LeitnerLeitner group.

Gert is part of the Tiberghien indirect tax team and specializes in all aspects of indirect tax, with a predominant focus on VAT. This from a Belgian, European and global perspective. Gert advises both corporate and private clients and also assists in VAT compliance projects. With a specific interest in international trade, Gert consequently developed a profound knowledge in EU customs and excise law making him an asset for supply chain management projects. In addition, he also focuses on the new tax and compliance challenges imposed on companies active in the digital industry (including the digital service tax, online marketplace liability rules and related reporting requirements such as DAC7). The latter in close cooperation with a leading Dutch tax firm as well as various other international practices. With an international mindset, Gert is a frequent Visitor and speaker on conferences.

Stefano Mauro works at Ecommerce Europe – the European digital commerce association – as Policy Director for e-Logistics & Taxation. For the last 6 years, Stefano Mauro has been leading the Association’s work in the fields of taxation and logistics of e-commerce, contributing to the EU legislative debates on topics such as VAT policy, customs legislation, international taxation and cross-border trade, as well as postal and parcel delivery legislations. At EU level, Ecommerce Europe’s mission has been to engage with policymakers to ensure a smooth implementation of the key regulatory changes impacting the various actors of the e-commerce ecosystem.

Dr. Aleksandra Bal leads the global tax product team at Stripe, where her team has embedded indirect tax compliance into the modern finance stack — spanning 100+ countries and 13,000+ US jurisdictions. With a PhD in Taxation and a degree in Computer Science, her career has always lived at the intersection of tax and technology. Currently pursuing a Master's in Applied AI, Aleksandra is focused on how AI is reshaping tax compliance, policy, and the products that power them. The author of 200+ publications, she writes regularly on Tax Engineer, her Substack, exploring tax, AI, and the future of compliance.

Bas has held senior indirect tax roles both in advisory and in-house environments, including as a VAT Senior Manager at a Big Four firm and as Global Indirect Tax Director for several multinational companies. He was also a partner at the Dutch VAT advisory boutique Less Grey before returning in 2024 to interim in-house VAT management roles.

Bas combines extensive technical VAT knowledge with broad practical experience of the day-to-day challenges faced by in-house tax teams within multinational organisations. He is known for his enthusiasm for indirect taxes and his ability to translate complex VAT legislation and theory into practical, efficient, and business-oriented solutions.

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6th International VAT Expert Academy [IVEA]