VAT for Americans - What every US business needs to know about VAT

Description

Expanding into Europe or selling to international customers? Understanding Value-Added Tax (VAT) is essential for navigating the European marketplace.

This practical 60-minute webinar provides a clear, non-technical introduction to European VAT designed specifically for a U.S. audience. Participants will learn how VAT differs from U.S. sales tax, how it is applied throughout the supply chain, and why it impacts everything from pricing and profitability to cross-border business operations.

Using real-world examples, we will explain how VAT is charged, collected, and recovered, explore the varying VAT rates across Europe, and discuss what U.S. businesses need to know about VAT registration, compliance, e-commerce, digital services, and recent regulatory developments such as the EU's VAT in the Digital Age (ViDA) initiative.

Learning Objectives

By the end of this webinar, participants will be able to:

• Understand the fundamentals of the European VAT system.
• Distinguish between VAT and U.S. sales tax.
• Explain how VAT is collected and recovered throughout the supply chain.
• Recognize the impact of VAT on pricing, purchasing, and profitability.
• Identify key VAT obligations for U.S. businesses selling goods and services into Europe.
• Gain awareness of emerging VAT developments affecting e-commerce and digital transactions.

Who Should Attend?

• U.S. business owners and executives
• Finance and accounting professionals
• Tax and compliance professionals
• E-commerce and digital service providers
• Supply chain and procurement professionals
• Individuals doing business in Europe

Instructors:

Brad Ostendorf - RSMUS, Partner, International Tax Services

Brad has been with RSM since his internship in January 2011.

Brad was placed on secondment in the London office of the U.K. affiliate of RSM international, RSM UK. In his role in London, he advised inbound and outbound U.K. companies on issues, complications and planning opportunities while doing business in the United States. Further, he built strong relationships with members of RSM international throughout Europe, through RSM’s European Center of Excellence.

Brad provides a range of global tax advisory services to middle market businesses. Services include global operating model structuring, global cash planning, global income tax provision, foreign tax credit planning, transfer pricing, mergers and acquisitions, entity rationalization, global reorganization structuring, entity classification elections, and global income tax compliance. He focuses on serving clients in the industrials and technology industries.

Professional affiliations and credentials

Certified public accountant, Minnesota and Colorado

American Institute of Certified Public Accountants

Education

Master of Taxation, University of Minnesota

Bachelor of Science, accounting, Minnesota State University Moorhead

Samantha Payne - RSMUS, Senior Manager - Global VAT Services

Samantha is an experienced Value‑Added Tax (VAT) specialist with over 24 years of professional experience providing technical VAT advice and operational support to U.S. multinational companies. She has worked with clients across multiple industries and jurisdictions worldwide. Her career began with 10 years in finance, followed by 14 years specializing in indirect tax, including 10 years at a Big Four audit firm and three years with a government revenue authority. Since relocating to the United States, Samantha has delivered supply chain assessments and indirect tax structuring recommendations for manufacturing clients, advised on VAT considerations within M&A transactions for large pharmaceutical companies, and led global VAT risk assessment and remediation projects for clients in the technology and digital services sectors. 

Previously, Samantha spent five years in the Middle East supporting both local and multinational businesses with VAT implementation across Saudi Arabia, the United Arab Emirates, Oman, and Bahrain, when VAT was introduced as a new national tax regime. Her work focused on translating legislation into practical, end‑to‑end business impacts, covering sales, procurement, financial reporting, business processes, IT systems, and tax engines. During this period, Samantha was also responsible for leading the UAE VAT compliance function within a Big Four firm and for developing the firm’s VAT audit support offering for the Assurance practice. Earlier in her career, Samantha worked in the Legal and Policy Division of the South African Revenue Service, where she reviewed applications for technical VAT directives from domestic and international businesses and drafted public interpretation notes on complex VAT matters.

Kruthika Iyer - RSMUS, Senior Manager - Global VAT Services

Kruthika is a Senior Manager in RSM’s global indirect tax (VAT/GST) practice. She has over 15 years of experience assisting clients on global indirect tax matters. She has served clients across a range of industries, including technology, consumer products, life sciences and health care, and manufacturing and distribution. Kruthika’s project experience is diverse and includes VAT/GST consulting and planning, particularly around global expansion, managing global VAT/GST compliance, assisting clients with the implementation of ERP systems and tax engines, as well as in M&A related projects including due diligence, acquisitions, and spin-offs. Prior to joining RSM, she worked with Big Four accounting firms advising multinational organizations on international indirect tax matters.