‘The world of VAT – a kind of fiscal theme park’: Erremme’s Shirley Caruana shares her insight into the International VAT Association’s Spring 2023 conference


The International VAT Association, or the IVA, is an international non-profit association located in Brussels, Belgium. Its goals are centred around bringing a better understanding of VAT, other indirect tax laws, and practice in an international perspective. The association is comprised of VAT experts and professionals, in business, in tax and law firms, government administrators, experts, academics and students.

The 2023 Spring Conference, held in Noordwijk (Amsterdam), The Netherlands on the 11 and 12 May 2023 was titled ‘The world of VAT – a kind of fiscal theme park’.

The conference explored this ‘fiscal theme park’, reflecting on the rollercoaster ride of the last 30 years of the transitional VAT system. It also delved into how VAT systems are becoming even more complex and the measures that can and need to be taken to reduce fraud by embracing the ever increasing digitalisation of business and addressing VAT challenges caused by the platform economy.

Erremme Business Advisors, in its continuous bid to keep abreast of the latest global developments which concern its functions and operations, has sent its representative, Shirley Caruana, to further enhance her knowledge and skills and assist the company in staying ahead of any developments.

Of her experience Shirley said, “I had the great opportunity to attend the IVA 2023 Spring Conference which was held in Noordwijk. During this 2-day conference, we looked at the transition of the VAT system over the years. The focus was on the latest updates and the challenges arising from the ever-increasing digitalisation. We also had the opportunity to listen to various experiences regarding e-invoicing and e-reporting from different countries.

In addition, I made some new connections from different countries which also serve as a significant  learning experience for my career. This is all thanks to Erremme Business Advisors Ltd for enabling my attendance at this most instructive conference.

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