Thursday 26 April 2018

9:00 – 9:15
Welcome and introduction by Prof. Patrick
Wille, President of VAT Forum

Plenary room – Evolution - Hotel Meliá

9:30 – 10:30
EU Directive on vouchers with effect from 2019
Conceição Gamito (Vieira de Almeida), Marja van den Oetelaar (The VAT Consultancy Firm B.V.), Prof. Patrick Wille (VAT Forum)

Back in June 2016, the European Commission approved Directive 2016/1065 as regards the treatment of vouchers, which will come into force in January 2019. The changes will result in some vouchers being classified as ‘single-purpose vouchers’, which means that in future they will be taxed at the time of sale instead of the time of use. What are the new rules? What do you need to know to deal with this complex topic in the future?

10:30 – 11:30
Coffee break

11:00 – 12:30
Practical cases + discussion
Panellists to be announced

12:30 – 14:00
Lunch

14:00 – 14:30
New rules for electronically supplies services in 2019
Speaker to be announced

The European Commission approved Directive 2017/2455 on 5 December 2017. Article 1 introduces a € 10 000 threshold for telecommunications services, radio and television broadcasting services and electronically supplied services, with effect from January 2019. This Directive will be discussed along with the new implementing regulation 2017/2459, dd. 5 December 2017, with attention to their practical consequences for businesses.


14:30 – 15:30
New rules for distance sales of goods in 2021
Speaker to be announced

The European Commission approved Directive 2017/2455 on 5 December 2017. Article 2 introduces a € 10 000 threshold for distance sales of goods with effect from January 2021 and will completely change the actual distance sales rules.
Marketplaces, platforms, portals or similar tools that facilitate e-commerce supplies for non-EU suppliers shall be deemed to have received and supplied the goods themselves.
The good news is that, from 2021 onwards, suppliers making distance sales and exceeding the new threshold will be able to rely on the OSS (One Stop Shop) for the payment of the VAT at destination.
What are the practical consequences and risks for businesses?

15:30 – 16:00
Coffee break

16:00 – 17:15
New rules for distance sales of goods in 2021

Panellists to be announced


17:15 – 17:30
Wrap-up of the day by Prof. Patrick Wille, President of VAT Forum


20:00
Cocktail followed by a gala dinner (suit & tie)
24th floor Hotel Meliá- Dos Cielos