Tax Week – VAT update

The EU VAT landscape is evolving rapidly, with recent legislative and judicial developments reshaping compliance and administration requirements.

Join us for the third session in Arendt’s Tax Week webinar series, where our VAT experts Bruno Gasparotto, Tax Principal, Claire Schmitt, Tax Counsel and Sophie Weyten, Tax Counsel will address two significant topics.

First, we will explore the VAT in the Digital Age (ViDA) package adopted by the Council of the EU on 5 November 2024. This legislative package introduces major changes to VAT reporting and compliance, including digital VAT reporting, e-invoicing requirements and new rules impacting the platform economy. It also simplifies VAT obligations for businesses through an expanded One Stop Shop (OSS) mechanism and a mandatory reverse charge for specific transactions.

Second, we will focus on topical developments regarding VAT and directors’ fees. This will involve delving into the implications of Circular 781-2 issued recently by the Luxembourg tax authorities, which draws on the Luxembourg District Court’s decision of 22 November 2024 and the CJEU’s judgment (C-288/22) to clarify the VAT treatment of directors’ fees.

This session is custom-built to provide you with critical insights into these developments and their implications for businesses and stakeholders in Luxembourg and across the EU.

Please contact the Events Team (events@arendt.com) if you have any questions.