Business Cases

Each business case is presented by a VAT manager from a major business. The managers will explain how they have dealt with a specific issue and what hurdles they had to overcome or still have to overcome.
At each workshop, the VAT manager is assisted by an experienced VAT consultant.

Business case 1: VAT aspects of a reorganisation process (Hewlett Packard - CSC - DXC Case)

What does is it mean for a VAT professional to go through the spin-off of one major division of a company the size of Hewlett Packard Enterprise? When do the mergers qualify as transfers of a going concern? When don’t they?

How many entities must be ready to receive the spun-off business and operate independently? Given the size of the company, it has been a long journey. What were the main roadblocks we experienced?

Gorka Echevarria, EMEA VAT Manager at DXC (DXC is the name of the company that now comprises the Enterprise service division of Hewlett Packard Enterprise and CSC) will guide the audience through the process to trigger a live debate about the importance of VAT at different stages and instances in respect of mergers and acquisitions within a multinational environment. He will be assisted by Heidi Deschacht, partner at THE VAT HOUSE.

Business case 2: SII implementation in Spain (Tech Data case)

During this business case the practical experiences, pitfalls and surprises which Tech Data has encountered during the implementation of the SII in Spain will be discussed. How did they solve issues that came up and what are the issues that still need to be resolved?
The implementation of the SII required quite a few new parameters to be extracted from the ERP systems to meet with the new requirements and classifications for this reporting obligation.
The Spanish SII reporting obligation is one the first reporting obligations focusing on individual transactions instead of a centralizing VAT return. It has become clear that this will be the future of VAT reporting.
Tech Data has 5 companies which fall under the SII requirements, ranging from Spanish distribution and services companies to foreign companies with a fixed establishment in Spain and a commissionaire. Hence it is the ideal company to share its problems and achievements.
Florencio, VAT Manager Europe at Tech Data, and Ralf Luckenwald, Director VAT at Tech Data will share their knowledge with the participants. They will be assisted by Fernando Matesanz (ES), owner of Spanish VAT Services Asesores and Pablo Lujan Gil, Consultant at IVA Consulta.

Business case 3: Worldwide VAT strategy and implementation process (Nutreco Case)
Years ago, Nutreco started centralizing the VAT responsibilities and VAT setup throughout the group at a global level. Serious challenges were encountered, keeping in mind continuous legal changes and IT developments. Today that central approach allows Nutreco to manage and meet these new reporting requirements. The VAT environment is moving fast, not only within the EU, but also worldwide; the importance of technology is steadily increasing and tax authorities also use technology – with varying success – to reduce fraud through more online or even real time reporting allowing them to cross check and perform data mining.
In the past, tax departments paid great attention to direct tax. Nowadays the importance of indirect tax is increasing: governments see it as an important source of income and businesses are also becoming more aware of the importance of VAT in their organization.
Marie-Laure de Smet, VAT manager at Nutreco, will share her experiences within Nutreco on a worldwide scale, and looks forward to having a fruitful discussion with the participants. She will be assisted by Heidi Deschacht, partner at THE VAT HOUSE.