Topic: Future of VAT

Speaker: tba

Romania. Luisiana Dobrinescu

Topic: Romania, on fast-forward in digitalising the VAT reportings

Speaker: Luisiana Dobrinescu from Dobrinescu Dobrev SCA (Romania)

Significant changes entered into force in Romania starting with January 2024, especially regarding the B2B E-invoicing and the online monitoring of the international transports, for the segment taking place on the Romanian territory.

The Romanian Ministry of Finance already published a new set of rules – part of them already entered into force starting with August 1, 2024 and the rest of them, starting with January 2024. These changes refer to RO E-Transport, pre-filled VAT return and B2C E-invoicing.

Extremely short deadlines given for implementation and the harshness of the sanctions (fines of EUR 20.000) caused a lot of tensioned discussions, which are expected to be resumed in autumn.

Directive 2020/285/EU

Speakers: Fernando Matesanz, IVA Board member and Stephen Dale, IVA Chairman

Topic: 2025: The new special scheme for small enterprises. Directive 2020/285/EU

Directive 2020/285/EU introduces a new special scheme for small enterprises with effect from 1 January 2025. This scheme exempts SMEs with an annual turnover below a certain threshold from charging and deducting VAT. This Directive introduces a brand-new cross-border SME scheme.

In the webinar, we will explain the content of the regime and its complexities and we will look in particular at the interaction between the new SME scheme and the existing one and the OSS and IOSS schemes.

Excise Duty

Speakers: Ron Nikken, Insense Roads BV (Netherlands)

Topic: Revised excise duty Directive as per 13 February 2023
This webinar will deal will the following topics:

– Warming-up: Brief introduction of the main rules on excise duty
– Improvements since 13 February 2023: B2B cross-border transactions.
– Still on the table: cross-border B2C transactions (distance selling)
– Last but not least: the relationship with VAT.

ViDA Update

Speakes: Fernando Matesanz and Stephen Dale

Topic: ViDA Update

The ViDA Proposal will bring a revolution in the way VAT will be managed in the coming years. Issues such as electronic invoicing, DRR or the single VAT registration will mean important changes for taxable persons and tax administrations. At the same time, new cases of deemed provisions will arise in the future.
After the publication of the first ViDA proposal and after having given a voice to stakeholders, everything seems to indicate that the initial texts will be subject to modifications.
In the next IVA webinar, we will explain the state of play of the ViDA proposal and the possible future direction it will take.
Attendees will have timefor questions to our speakers.

The Fenix International Case (C 695/20) and the proposed reform of the European Court of Justice

Speakers: Fernando Matesanz, IVA Board member and Stephen Dale, President of the IVA

Topic: The Fenix case and the proposed Reform of the European Court of Justice

On 29 February, the CJEU finally issued its judgment in the Fenix International case (C-695/20). The question raised by the Court tried to ascertain whether Article 9a (1) of the VAT Implementing Regulation (282/2011) may be considered that it is actually extending the scope of Article 28 of the VAT Directive.

The Court decided that article 9a (1) does not exceed its implementing powers and, thus, cannot be considered as invalid. This decision could have a considerable impact on today’s economy, in which carrying out all kinds of activities through the use of digital platforms is something very common.

In our webinar we will explain the content of the case and the consequences it may have.

Moreover, in the second part of the webinar we will explain the content of the request submitted by the Court of Justice with a view to amending Protocol No 3 on the Statute of the CJEU. This request, if it finally proves to be successful, will have an impact on the way the Court will decide VAT cases in the future. We will also explain the work undertaken by the IVA with the Court in this regard.

Technical VAT update – ECJ Cases

Speakes: Fernando Matesanz

Topic: Latest cases of the CJEU

In this new IVA webinar, we will analyse the latest ECJ cases on VAT matters. Special emphasis will be put in the most controversial cases and also in those cases with the greatest impact on the daily activities of VAT taxable persons.

Previous Webinars