VAT
INVITATION
VAT – THE SIMPLEST TAX IN
THE WORLD …
Will the new VAT-rules on eCommerce achieve this?
!
The EU-Commission presents their new proposals on 30 November 2016 on
B2C e-Commerce, Small consignment stocks imported from outside the EU
and a harmonisation on the definition of e-books. The proposal has been announced in the EU VAT Action Plan.
TIME/DATE/VENUE
6 December 8:30 – 11:00
The Confederation of Danish Industry,
H.C. Andersens Boulevard 18,
1787 Copenhagen V.
The proposal is expected to simplify VAT for cross-border e-commerce by extending the current One Stop Shop concept to all cross-border e-commerce,
including distance sales making it possible to account for VAT in all 28 Member
States from your own Member State of establishment. Further, the proposal is
expected to streamline VAT-audits in this sector (home country audits), and remove the VAT exemption for the importation of small consignments from suppliers in third countries.
REGISTRATION
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The Confederation of Danish Industry, Danish Commercial Industries Federation and the University of Copenhagen by/FIRE – Research Group for Fiscal
Relations would like to invite you to a morning conference:
Participation fee: Free of charge
Please register before 25 November
2016 (Seats are limited)
VAT
Program
08:30
Welcome
Head of VAT, Accounting and Auditing Kristian
Koktvedgaard, DI and Assistant Professor
­Karina Kim Egholm Elgaard, UCPH by/FIRE
08:35 VAT is a hurdle and we welcome any
­initiative that reduce the hurdle
New VAT-rules can unleash the potential for eCommerce and B2C-segment. What is at stake
for Danish businesses and Danish consumers
Director Annette Falberg, Danish Commercial
Industries Federation
08:40
09:10
The EU-Commission’s reforms to valueadded tax for e-commerce
Presentation of the Digital Single Market
VAT proposals
David O’ Sullivan, EU Commission
Outbound trade and the single market
for B2C goods
Extended OSS, Landscape of reduced rates,
­Documentation and Audits – Assisted by practical examples we will debate how the new rules
affect the internal market from a business perspective. Will the new rules make a difference?
What are the critical elements? Where do we
expect the challenges and opportunities in relation to the new rules when trading in the internal
market?
David O’Sullivan, EU-Commission
Company case: Experience from electronic
­service provider using MOSS
Company case: Will the new rules make a
­difference? What are the critical elements?
Partner Lars Loftager Jørgensen, Deloitte:
Challenges and opportunities in relation to the
new rules on exports
Moderator: Kristian Koktvedgaard
09:55
10:15
Outbound/Inbound trade – What are the
critical elements?
Oskar will elaborate on the principle of equal
­treatment and neutrality of competition as
­common EU principles and evaluate these in
­relation to outbound/inbound eCommerce –
especially in light of the pending RPO-case.
Further, he will discuss the proposal in view of
the equal treatment of B2C goods with electronically provided services
Associate Professor at Lund University,
Oskar Henkow
Inbound eCommerce, Abolishment of the
Vat exemption for small consignments and
safeguarding the VAT revenue in Europe
Based on the experiences with the Mini-OSS for
electronic services we debate whether and how
broadening the OSS to the B2C-market will
­affect domestic markets. How will the new rules
impact Danish VAT revenues? Will the new rules
ensure a level playing field in Denmark? Will the
small consignment regime work in practice?
Challenges and possibilities in relation to the
new rules on imports. The panel will illustrate
the questions with practical examples.
Oskar Henkow, Lund ­University
Lone Lau-Jensen, Senior Advisor in Ministry of
Taxation and Susanne Bunk Dybdahl Ahle, Senior Counsellor at the Danish Tax and Custom
Administration: How will the new rules impact
Danish VAT revenues?
Company case: Trading in Denmark – competing with the rest of the world – will this generate
a level playing field?
Company case: Will the small consignment
­regime work in practice?
Director Winni Nielsen, Deloitte
Moderator: Karina Kim Egholm Elgaard
10:55 Concluding remarks and the way forward
– DI/KU