This new edition represents a substantial update of one of the most technically rigorous and complete reference works available on VAT applied to international trade. It provides in-depth analysis of the full spectrum of cross-border transactions — imports, exports, intra-Community operations, and e-commerce — both within and outside the European Union, and addresses with particular thoroughness the two most significant developments currently reshaping the VAT landscape: the ViDA reform and the post-Brexit framework.
The ViDA reform — VAT in the Digital Age — is covered comprehensively, including mandatory e-invoicing, real-time digital reporting obligations, and the new rules affecting the platform economy. The book also delivers a dedicated and detailed treatment of the VAT implications of Brexit, resolving the key uncertainties arising from the UK's withdrawal from the EU framework, and examines simplification mechanisms of critical importance for multinational groups, including the reformed stock transfer regime and the domestic reverse charge.
Built under the Memento system, the work combines technical depth with the clarity and reliability that practitioners need when seeking a quick, authoritative answer under real working conditions. It is an indispensable tool for tax advisors, in-house counsel, finance professionals, and anyone whose work regularly involves assessing VAT exposure across jurisdictions.
Presentation event
The 2nd edition will be officially presented on 18 May 2025, 16:00–17:30 CET, in an online session entitled VAT and International Trade: A Heatmap Approach, moderated by Fernando Matesanz, Director of Spanish VAT Services at Global VAT Compliance and one of the most recognised VAT specialists in Europe.
The session will introduce the International VAT Heatmap, an original analytical framework developed by the authors in the context of the book. The Heatmap identifies and categorises the key VAT friction points arising in cross-border trade by reference to the variables that determine VAT treatment: place of supply rules, the status of the parties involved, the nature of the transaction, and the applicable compliance obligations in each jurisdiction. The framework offers practitioners a structured and practical tool for assessing and comparing VAT exposure across different regulatory environments.
Attendance is free.
Registration
