1 What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months?
Several European jurisdictions have made progress in their e-invoicing and e-reporting agendas. They have introduced or already implemented new obligations for taxpayers. In most cases, there is a phased approach to the changes, with the ultimate aim to cover a wide scope of transactions under these new mechanisms.
2 What has been the most significant impact of that change?
Organisations have had to adapt their processes, and, most importantly, their systems. The biggest challenge lies in the data identification and collection. The data required for the new invoicing/reporting obligations is often collected from different systems and needs to be consolidated. In the next step, consolidated data needs to be processed into the necessary format (for example, e-invoice or the relevant e-report). Various existing or new tools can support this process, but selecting one and successfully implementing it requires significant time, effort, and resources. An added challenge for multinational organisations is that there is no unified international data set for the various e-invoicing and e-reporting obligations.
3 How do you anticipate that change impacting your work and the market moving forwards?
The pace of change has been significant, and we have been helping clients with understanding and navigating the new obligations. The real challenge lies in how to effectively respond, and this is where clients need the most assistance. The focus must be on data availability and quality. While this has been a critical element of the compliance processes already, the scale and scope of data required increases significantly with every new obligation. This will drive the market needs for years to come and has a strong impact on our agenda as advisers.
4 How has this changed the way you offer tax advice?
We have already made the transition from being ‘just’ advisers to offering multifaceted solutions to particular problems and evolving tax agendas. Through our own development and collaboration with alliance partners, we are able to support along the e-invoicing and e-reporting journey and assist in a wide range of processes that these changes necessitate – from analysing what the changes mean, helping choose the preferred way to address them, undertaking process transformation and implementation of the selected solution, and even operating the relevant processes in the post-transformation phase. We offer a mix of tax advisory and technology services to provide complex support to our clients.
5 What potential other legislative/regulatory changes are on the horizon that you think will have a big impact on your region/jurisdiction?
We expect the current wave of automation of the tax agenda to continue. Leading up to 2030, there will be additional e-invoicing mandates, but we also expect new e-reporting obligations. This is by far the most impactful wave of changes we have seen on the VAT landscape in decades.
6 What are the potential outcomes that might occur if those changes are implemented?
There are several potential direct and indirect outcomes of these changes. Most of the new obligations make transaction data available in a great level of detail and often in real time to the tax authorities. This [could] lead to further changes in reporting (for example, the fate of the traditional tax return as we know it will surely be contemplated) or potentially influence the depth and frequency of tax audits. From a broader perspective, the changes [could] serve as an impulse for organisations to consider the level of automation in their tax and reporting agendas.
7 Do you think that change will have a positive effect on both your practice and the wider regional/jurisdictional market?
Whether the effect will be positive or not is for every stakeholder to assess. Automation-driven efficiency is a step in the right direction, if it can ultimately make the life of taxpayers easier and free them up to focus on other activities besides invoicing and reporting. On the other hand, managing these changes is extremely complex, especially for multinational organisations, and puts additional strain on already stretched teams and budgets. Whether they will then reap the benefits of this investment remains to be seen.
8 Are there any regulatory/legislative changes you believe should be implemented in your region/jurisdiction?
From an international perspective, more harmonisation in specific areas would certainly help multinational organisations manage their tax agendas. While it is clear that national governments would likely want to retain sovereignty over their tax policies, there is potential for greater alignment in various obligations, such as e-reporting requirements.
9 How do you believe those changes would help improve the tax landscape in your market?
More international alignment should decrease the cost and complexity of compliance without necessarily limiting tax authorities’ efforts to collect taxes.
10 What sort of issues surrounding the implementation of AI have you seen, and how will AI implementation likely affect your work?
AI provides an opportunity to accelerate significantly the efforts to automate various processes in the tax agenda. Despite AI’s dynamic development, the adoption of AI tools in the tax space needs to be carefully managed. Precision and accuracy are paramount. So is data security. Therefore, I expect gradual implementation along two parallel paths. One is centred on tax professionals and their adoption of various AI tools to improve their personal productivity. The other is centred on the adoption of AI in existing and future tools and systems in order to broaden and deepen the scale of automation they provide.
11 How would you describe the tax authorities’ approach in your region/jurisdiction?
This still differs quite a bit from country to country. From an adviser’s and a taxpayer’s perspective, the key is the ability of the authorities to communicate, both on an individual level and with the business in general. Our clients strive to be compliant, which is more readily done in a transparent tax environment. Positive changes are happening in this respect, but not at the same pace and not across the board.
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