The three-day event, entitled ‘Modernising VAT for cross-border e-commerce’, begins at 2pm local time (GMT) with a speech from Michael Noonan, Irish finance minister, and will also be addressed by Donato Raponi, head of the VAT unit at the European Commission, and Dermot Donegan, who is organising the event on behalf of the Irish Revenue.
“The 2011 ‘Communication on the Future of VAT’ proposed that the MOSS should be extended to all cross-border B2C supplies of goods and services,” said event literature. “This was subsequently endorsed by the ‘Report of the independent Commission Expert Group on Taxation of the Digital Economy’.”
“In preparing for a possible future legislative proposal, the Commission considers it necessary to review the operation of the MOSS to date and to identify possible options for modernising the VAT system for cross-border e-commerce.”
In attendance will be representatives of all 28 member states as well as business chiefs from the private sector and representatives of small businesses and trade bodies.
Attendees will hear presentations from speakers including Piet Battiau, head of consumption taxes at the OECD; Mary Walsh, Commission Expert Group on Taxation of the Digital Economy; industry bodies such as Business Europe, the American Chamber of Commerce to the EU, UEAPME [the European Association of Craft, Small and Medium-sized Enterprises] and the Tax Executives Institute; and representatives of several tax authorities including those from Denmark, France and Norway.
All delegates will then contribute to discussions on the future of MOSS, before presenting their findings on Wednesday, the final day of the conference.
More to follow…
