Borderless VAT: Trade, Tech & E-Commerce
The future of VAT in a digital economy
The Borderless VAT: Trade, Tech & E-Commerce Masterclass is an advanced, highly interactive training programme designed for VAT professionals, tax advisers, in-house tax teams, policymakers, and government officials who want to deepen their understanding of the rapidly changing world of indirect taxation.
Through expert-led discussions and practical case studies, participants explore how digitalisation, technology, e-commerce, retail transformation, financial innovation, and cross-border trade are reshaping VAT systems worldwide.
VAT challenges in a borderless economy
As businesses increasingly operate across jurisdictions and through digital platforms, VAT compliance has become more complex.
This Masterclass provides a comprehensive overview of the key VAT challenges arising from:
- Platform economies and online marketplaces
- Digital services and international supply chains
- Evolving reporting obligations
A key focus of the programme is the impact of technology and artificial intelligence (AI) on VAT administration and compliance. Participants will explore how tax authorities use data analytics, automated controls, e-invoicing systems, digital reporting requirements, and AI-driven audit tools to improve compliance and combat fraud, as well as the challenges businesses face in managing data quality, responding to digital audits, and maintaining VAT compliance in increasingly automated environments.
Modern retail, e-commerce and global supply chains
The Masterclass further addresses the VAT implications of modern retail and e-commerce business models, including omnichannel commerce, marketplaces, warehouses, cross-border logistics, consignment stock arrangements, drop-shipping structures, and platform-based sales.
Financial services, fintech and virtual assets
In addition, the programme explores emerging issues in financial services, fintech, and virtual assets, including the VAT treatment of cryptocurrencies, digital assets, exempt financial services, input VAT recovery, and multi-jurisdictional business operations.
Comparing global approaches
Participants will compare approaches adopted by different jurisdictions and assess the challenges created by regulatory fragmentation in the digital economy.
- VAT treatment of e-commerce and digital platforms
- Platform economy and marketplace liability rules
- OSS/IOSS and simplified VAT compliance regimes
- Technology, AI, and data analytics in tax administration
- E-invoicing and digital reporting requirements (DRR)
- VAT audits, compliance risks, and data management
- Retail business models, supply chains, and omnichannel commerce
- Warehousing, consignment stock, and drop-shipping arrangements
- VAT treatment of financial services and fintech businesses
- Cryptocurrencies, virtual assets, and cross-border VAT challenges
After this masterclass, participants will be able to:
- Analyse VAT issues arising from e-commerce, digital platforms, and cross-border trade.
- Apply VAT rules to modern retail, supply chain, fintech, and digital business models.
- Assess the impact of AI, e-invoicing, and digital reporting requirements on VAT compliance.
- Evaluate VAT risks, liabilities, and reporting obligations in international transactions.
- Develop practical solutions to complex VAT challenges using real-life case studies.
- Navigate emerging VAT issues related to digitalisation, financial services, and virtual assets.
Laura Alarcon-Diaz, IBFD, the Netherlands
Fabiola Annacondia, IBFD, the Netherlands
Alison Eakin, Amazon, Canada
Jorge Galland, Airbnb, México
This course is suitable for VAT professionals, tax advisers, in-house tax teams, financial managers/controllers from multinational enterprises (MNEs), policymakers, and government officials.
Venue: Loews Coral Gables Hotel, Miami, Florida
This intermediary-level masterclass is designed for people who have knowledge of 2 - 5-year experience with a VAT system.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE
Sponsors through its website: www.nasbaregistry.org. (Recommended NASBA CPE credits for this course are: 14)
See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or please contact us via email.
- Field of Study - Taxes
- Delivery format: Group Live
IBFD reserves the right to cancel this Masterclass up to 1 month before the commencement date.
The programme and line-up of speakers are subject to change.
In the unfortunate event of the masterclass being cancelled, registered participants will receive a credit note by email at the email address provided and a full refund of the masterclass registration fee thereafter. In light of this, participants are kindly advised to make refundable travel and accommodation arrangements. Participants act at their own risk when booking non-refundable travel and accommodation arrangements. IBFD is not responsible for any loss incurred by participants who book non-refundable travel and accommodation arrangements.
All bookings related to travel and accommodation, as well as local transportation, visas, vaccinations and travel insurance are at the participant’s own cost. Registered participants will receive a list of hotels that offer corporate rates.
IBFD offers a group discount on this product. Eligibility is as follows:
For 5–9 registrations in a group, a 5% discount is automatically applied to the order.
For 10 or more registrations in a group, a 10% discount is automatically applied to the order.
