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 27, 28 and 29 October, in which the draft reports of the Study on VAT in the Digital Age were discussed.

The Workshop focused on three areas: 1) Digital reporting requirements; 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 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 of the main results of the discussion of one of the working groups in the area of the Platform Economy.