Cross-border VAT compliance is becoming increasingly complex as businesses navigate diverging rules, digital reporting obligations, and stricter enforcement across jurisdictions. This panel will address the main challenges faced by companies engaged in international trade, including issues related to place of supply, input VAT recovery, and e-commerce. Panelists will explore recent legislative developments, such as real-time reporting, e-invoicing, and the evolution of the ‘destination principle’, as well as opportunities for simplification and harmonisation. The session will also provide practical guidance on managing VAT risks and ensuring compliance in a global digital economy.