Associates are experts in the field of VAT or other disciplines of indirect taxation. Some experts may not be able to become a partner, because they are employees, government officials or academics.

Like partners, associates can manage discussion groups and information sessions and may also be asked to teach in the International School for Indirect Taxation or to speak at the annual VAT Conference.

These associates also obtain access to the network of fellow specialists on VAT and customs. Applications to become an associate can also be sent to VAT Forum by e-mail, fax or letter and have to be approved by the Board of Directors.