🌍 Northern Lights of VAT 2025: Cooperation and Progress Across Europe
The Northern Lights of VAT 2025 conference, held in October in Helsinki, brought together policymakers, tax administrations, academics, and business leaders from across Europe and beyond. Over two days of discussions, the International VAT Association (IVA) reaffirmed its role as the leading platform for dialogue, education, and cooperation in the field of VAT.
The event addressed the central challenges and opportunities shaping the future of VAT, ranging from the implementation of VAT in the Digital Age (VIDA) to education, sustainability, eInvoicing, and global coordination. Under the theme “Nordic Perspectives and Global Realities,” the conference demonstrated how collaboration remains the foundation of effective tax policy and fair administration.
Strengthening Cooperation through Policy Dialogue
VIDA was at the heart of the policy discussions. Raluca Trască from the European Commission outlined the phased implementation of the reform, which will extend through 2030 and transform how VAT is administered across the European Union.
IVA’s participation in the EU VAT Expert Group continues to ensure that the business perspective is fully represented in these discussions. By facilitating dialogue among Member States, the Commission, and the private sector, IVA supports the shared goal of a VAT system that is digitally efficient, interoperable, and transparent. IVA President Fernando Matesanz highlighted this point during his closing remarks,
noting that the strength of the association lies in its diversity. He emphasized that IVA is a community where policy, practice, and people come together, not only to discuss VAT but to shape its evolution through cooperation, dialogue, and trust.
eInvoicing and Digital Reporting: From Compliance to Opportunity
A recurring theme throughout the conference was the acceleration of eInvoicing and Digital Reporting Requirements (DRR) across Europe. In his presentations Nazar Paradiyskyy from Thomson Reuters underlined the importance of standardization and interoperability between national systems.
The European approach to eInvoicing, built on the EN 16931 standard, is central to achieving real-time data exchange, reducing fraud, and simplifying VAT reporting obligations. Member States such as Portugal, Finland, and Sweden shared their implementation experiences, highlighting both progress and practical challenges.
IVA continues to play a coordinating role in these discussions, providing a platform where tax administrations and businesses can exchange lessons learned and align around shared objectives. For IVA, eInvoicing is not just a compliance tool but it represents a step toward smarter, more transparent taxation across Europe.
Expanding the Global Perspective: The OECD and Beyond
The conference also provided a valuable international dimension. Piet Battiau from the OECD’s Centre for Tax Policy and Administration presented the organization’s ongoing work on the Crypto-Asset Reporting Framework (CARF) and “follow-themoney” strategies designed to enhance transparency in digital transactions. These developments are closely linked to VIDA’s objectives, emphasizing the need for coherent global standards in digital tax reporting and fraud prevention. By engaging with the OECD and other global institutions, IVA contributes to ensuring that European VAT modernization remains compatible with international frameworks.
The Helsinki discussions reinforced the idea that global collaboration – not regulatory isolation – is the key to a fair and resilient VAT system in a digital economy.
Education as the Foundation of a Sustainable VAT System
Education and professional development remain pillars of IVA’s long-term strategy. The IVA University programme continues to build capacity within the VAT community, offering hybrid learning that combines academic insight with real-world case studies. During the Helsinki event, IVA also celebrated its Student Awards, recognizing excellence in VAT research and highlighting the link between academic innovation and practical policy outcomes. These initiatives demonstrate IVA’s commitment to cultivating expertise and ensuring that future VAT professionals are equipped to lead in a changing regulatory landscape.
A Growing Community and Future Outlook
Beyond policy and education, IVA’s work on refund harmonization and reciprocity continues to deliver concrete results. These projects support the simplification of administrative procedures and promote a more consistent experience for businesses operating across borders.
As IVA’s network expands globally, its inclusive model of bringing together regulators, businesses, and academics continues to demonstrate the value of shared understanding and technical collaboration.
The momentum from Helsinki now turns toward the next milestone: the IVA Spring 2026 Conference in Warsaw, to be held on 28–29 May 2026. Building on the themes discussed in Finland, the Warsaw conference will focus on cross-border digital compliance, sustainability in taxation, and the next phase of European VAT reform. As IVA prepares for this new gathering, one message continues to resonate: progress in VAT is driven by cooperation, not competition. IVA’s mission remains clear — to connect knowledge with policy and ensure that VAT continues to evolve in ways that serve fairness, innovation, and unity across Europe.
