VdA, as member of the VAT Expert Group and represented by Conceição Gamito (Senior Adviser), participated in the Fiscalis 2021 Workshop "VAT in the Digital Age", organised by the European Commission which took place on 31st May and 1st and 2nd June, in which the preliminary conclusions of the Study on VAT in the Digital Age were discussed.

The Workshop focused on three areas: 1) Transaction-based reporting and e-invoicing; 2) VAT treatment of the platform economy and 3) Single EU VAT Registration. Each of these areas was successively discussed in working groups composed of representatives of the European Commission, of the tax authorities of Member States and other invited countries, of the businesses affected by the new rules (such as e-commerce platforms), the OECD, the Canadian Department of Finance and of members of the VAT Expert Group.

Conceição Gamito participated in the working groups for each of the three areas and acted as Rapporteur and Super Rapporteur of the main results of discussions of the working groups in the area of the Single EU VAT Registration.