Holds a Law degree from the New University of Lisbon.

Postgraduate degree in Taxation from INDEG/ISCTE.

Practised as a lawyer between 2003 and 2024, focusing exclusively on Tax Law.

Was included on the list of tax arbitrators of the CAAD – Administrative Arbitration Centre.

Has been engaged in teaching since 2004, lecturing at the Portuguese Catholic University in Lisbon in the Postgraduate Programme in Taxation, the Postgraduate Programme in Tax Litigation, and coordinating the Postgraduate Programme in Corporate Finance, Tax and Litigation.

Served as a patron of the Fundación Profesor Uría between 2021 and 2024.

For many years I have been dealing with VAT, and I worked for different department within the Tax Administration. The last 14 years I have been working at the Ministry of Finance in the VAT Department where my agenda is mostly connected with the EU VAT legislation.

I represent the Slovak Republic at the Council Working Party on Tax Questions in Brussels, where technical discussions on draft legal acts in the field of VAT take place. In addition, I am a permanent member of the European Commission´s Working Party on the Future of VAT (GFV), as well as a permanent member of the OECD Working Party on Consumption Taxes (WP9). I also reflect my passion for VAT issues in regular training sessions for the Slovak Academy of Tax Advisors and in participation in different VAT discussion forums.

Salvatore Stanziale is an electronic engineer. He worked for seven years in the automotive industry, both on production lines and in logistics. He currently works at the Ministry of Economy and Finance, where he manages the relationship between the Ministry and its in‑house IT company, overseeing legal matters, benchmarking activities, and customer satisfaction. He is co‑coordinator of the Italian Forum on Electronic Invoicing and contributed to the development of Italy’s electronic invoicing solution.

Nico Sciberras is Director for Indirect Taxation within the Malta Tax and Customs Administration, responsible for legal, technical, and international affairs in the field of VAT and Customs. In his role, he advises Government on indirect tax policy, contributes to the drafting and interpretation of VAT and Customs legislation, and provides technical guidance to stakeholders on complex indirect taxation matters. At international level, Mr Sciberras represents Malta in key fora including the EU VAT Committee, EU Council, the Group for the Future of VAT, and the OECD Global Forum on VAT. He actively contributed to discussions at EU level on the VAT in the Digital Age (ViDA) initiative and is closely involved in Malta’s preparations for eInvoicing and digital reporting developments in line with evolving EU requirements.

I studied a double degree in Law and Business Management at Universidad Pontificia de Comillas. After passing the official exams, I worked for the Tax Administration in Barcelona for three years. Since 2010, I have been working for the Ministry of Finance in Madrid, as a tax expert specialised in VAT. I was positioned in Brussels for 15 months (2023 and first quarter of 2024) as a reinforcement for the indirect tax team during the Spanish Presidency of the European Council, during which we worked mainly on advancing the ViDA proposal, as well as the reform of the ETD Directive.

Anne Dullea is head of the VAT Policy and Legislation branch in Ireland’s Revenue Commissioners. She represents Ireland at EU level including at the Group on the Future of VAT, and working party meetings which she will chair during Ireland’s Presidency in the second half of 2026. She is actively engaged with the implementation of ViDA, and the modernisation of Ireland’s VAT system which will see domestic eInvoicing and Digital Reporting introduced on a phased basis from November 2028. She is a Chartered Accountant, Chartered Tax Advisor, Qualified Financial Adviser, and has a Masters in Business Administration. She previously worked in Deloitte’s tax department, as an accountant and tax advisor in a medium accountancy practice, and worked in a variety of roles in Revenue, equipping her with the experience and expertise to excel and actively contribute in her varied roles. 

Cláudia Afecto Dias is the Director of Value Added Tax Services at the Tax and Customs Authority (AT). She holds a PhD in Management, specializing in Accounting from ISCTE – University Institute of Lisbon, and a Master’s degree in Accounting and Auditing from ISCAL. Her academic and professional career has been strongly oriented towards the areas of taxation, auditing, and public management. She joined the AT in 2001, and since then has held various technical, advisory, and management positions, which have given her solid experience in fiscal policy, tax compliance, and public governance. Simultaneously, she has been a university professor since 2010 at the Lisbon Higher Institute of Accounting and Administration (ISCAL), teaching courses in taxation.

Susana Caetano is the Tax Director at PwC in the Indirect Tax area (VAT, Excise Duty and Customs Duties).

She holds a degree in Business Administration and Management from the Faculty of Economics and Business Administration of the Catholic University of Portugal.

She also has postgraduate degrees in Strategic Management and Management and Leadership for Executives, both from the Catholic University of Portugal. She is currently pursuing a degree in Law at the Faculty of Law of the Nova University of Lisbon.

She has extensive experience in designing and implementing structures, processes and procedures that maximize VAT recovery, through the analysis of operations and identification of business areas suitable for adopting the actual allocation and pro-rata methods, SAF-T (PT) projects and software certification, participating in multidisciplinary teams in the implementation and review of tax tests.

After more than 20 years of experience in indirect tax consulting, Ana is currently the Director of the Tax Innovation & Technology department at KPMG, driving efficiency in internal projects and supporting clients in tax transformation and innovation.

She holds a degree in Economics from ISEG-UTL, a postgraduate degree in taxation from the University of Lisbon, and a specialization course in programming.

With a team dedicated to taxation and technology issues, Ana has been responsible for managing tax transformation projects, focusing on the development of RPA for tax efficiency, data analysis and transformation, and the development of customized tools to address some of the main pain points in taxation.

Sofia Tomaz is a Digital Product Manager in the Tax Innovation & Technology team at KPMG, with a background in Management and more than six years of experience in consulting. She leads digital transformation initiatives focused on emerging technologies and Generative Artificial Intelligence solutions. With a career that bridges taxation and technology, she designs and delivers digital products that optimize processes, drive innovation, and create sustainable value for organizations.

Over the past quarter-century, Marcus Laube has focused on innovative services in the areas of electronic invoicing and integrated digital commerce, successfully penetrating the Business-to-Business (B2B) and Business-to-Government (B2G) markets.
In his roles as founder, managing director, and board member of several service providers, Marcus has significantly influenced the strategic direction, organizational structure, and product offerings of numerous global corporations. He has actively participated in European Commission working groups and advised governments and official bodies on optimal strategies for implementing electronic invoicing systems.

Marcus is a recognized pioneer in the industry and has held several influential positions in prominent associations. These roles still include Secretary General of the Global Exchange Network Association (GENA) in Brussels, Belgium; and used to include chairman of the Verband elektronische Rechnung (VeR) in Munich, Germany, and chairman of the European Fintech Alliance (EFA) in Berlin, Germany.

Holding a degree in Business Management and Administration from the Catholic University of Portugal, he currently holds the position of Partner in the tax area at Deloitte. He is a Certified Public Accountant, university lecturer, and author of several technical publications in the field of taxation.

His professional experience has focused on strategic and recurring tax consulting, covering the various taxes existing in Portugal and the application of tax benefits across most sectors of activity.

He is one of the coordinators of Deloitte’s digital tax offering, and is also dedicated to the design and development of digital solutions for the tax function, both for use by Deloitte’s internal teams and by clients.

Ricardo is a Partner in the Tax Technology and Transformation practice at EY, responsible for the Portugal, Angola, and Mozambique hub.

He has extensive experience in business and technology consulting.

He has successfully developed and implemented several large-scale digital transformation projects in various geographies and sectors.

2003 a 2026 – Grupo Pestana

CFO Grupo Pestana Global – Membro da comissão executiva com o pelouro da área financeira,

procurement e logistica. Tem a responsabilidade de gerir uma equipa multidisciplinar com cerca de

200 colaboradores destacados em 17 países e cobrindo os vários negócios do Grupo.

2010 a 2013

Administrador Financeiro Grupo Pestana Portugal – Responsável pelo desenvolvimento do centro de

serviços partilhados do Grupo baseado em Portugal, mas com prestação de serviços a todas as

subsidiarias e unidades de negócio à escala global.

2003 a 2010

Diretor Financeiro Grupo Pestana Madeira – Responsável pela reorganização dos serviços

financeiros numa lógica de serviços partilhados, com implementação do sistema SAP como ERP de

suporte do Grupo obtendo ganhos de eficiência significativos.

1995 a 2003

Deloitte – desenvolveu a sua carreira no escritório de Lisboa, em auditoria com a maioria dos seus

clientes nas áreas de serviços, tendo igualmente trabalhado um ano no escritório da empresa em

Paris.

ROC – Em 2002 certificou-se na OROC como Revisor Oficial de Contas em Portugal

1994 a 1995

Tranquilidade Seguros – iniciou da sua atividade laboral no departamento financeiro da empresa.

Origens e família

Nascido em Lisboa em 1972, embora com origens familiares no distrito de Leiria.

Casado, com 5 filhos.

Brazilian. Holds a Master’s degree in Business Administration from Fundação Getúlio Vargas (Rio de Janeiro, Brazil). International Master’s degree in Public Finance and Tax Administration from UNED / Instituto de Estudios Fiscales(Spain). Specialist in Business Management from Fundação Getúlio Vargas (Porto Alegre/RS, Brazil). Specialist in Neural Networks from Ritsumeikan University (Kusatsu, Japan). Specialist in Information Systems for Public Administrators from Instituto Nacional de Administración Pública / Universidad de Alcalá (Spain). Electronic Engineer from Pontifícia Universidade Católica do Rio Grande do Sul (Rio Grande do Sul, Brazil). Author or co-author of scientific articles, book chapters, and books on Electronic Invoicing, Public Management, Tax Law, and Accounting.

Tax Auditor of the State Revenue Service at the Secretariat of Finance of the State of Rio Grande do Sul (Sefaz/RS), Brazil, currently working on the Consumer Tax Reform as one of the coordinators of the electronic fiscal documents and electronic reporting working groups. On two separate occasions, he worked at the Centro Interamericano de Administraciones Tributarias (CIAT), Panama, while on leave from his duties as a Tax Auditor—once serving as Chief Technology Officer (CTO), and on another occasion as Head of the International Coordination of Electronic Invoicing Projects. He has participated in several national electronic invoicing implementation projects in more than 15 countries across Latin America and the Caribbean, Africa, and Asia.

He has held various positions at Sefaz/RS, including Chief Information Technology Officer, Member of the State Revenue Superior Council, and Head of the Tax Technology and Information Division. He is a licensed member of the Fundação de Ensino Superior de Direito Tributário and the Faculdade Brasileira de Tributação. He teaches graduate courses in Information Technology and Tax Law. He served as Deputy Technical Coordinator of ENCAT from 2008 to 2016, and from 2019 to 2021. He has been an invited speaker at numerous international events on Electronic Invoicing.

Before joining the Tax Auditor career in 1994, he worked for nearly ten years in the design and development of electronic equipment, first as a development engineer, later as a software engineer, engineering coordinator, and national product manager.

Aida holds a Master’s Degree in European and International Studies from the Università di Trento, following a Bachelor’s Degree in Foreign Languages for Business and Economics from the University di Urbino.

She gained research experience at Fraunhofer Italia, one of Europe’s leading institutes for applied research in technology. Aida currently serves as a researcher at the School of Management of the Politecnico di Milano, where she contributes to the activities of the International Observatory on eInvoicing.

Carlos is a Professor at the Faculty of Law of the University of Lisbon and a reputed lawyer, who held a leadership position in one of the Big Four for 10 years. He focuses mainly on property taxation and on the taxation of the public sector. Carlos has been actively involved in high-profile local finance, infrastructure and energy projects, both in Portugal and abroad. He boasts a vast experience working in African markets, from Angola to Cabo Verde. Carlos served as Secretary of State for Tax Affairs in Portugal between 2008 and 2009.

Andre Teixeira is a Senior Manager of Digital Compliance Solutions at adidas, leading a team that drives strategic initiatives that enhance governance, risk, and e-compliance capabilities for the european legal entities. With extensive experience driving digital transformation, he specializes in delivering scalable compliance architectures, strengthening regulatory alignment, and enabling secure-by-design practices across complex environments. With a Degree in Economics, Master in Audit with several years of experience in financial assurance and other compliance areas Andre is recognized for his ability to bridge technology, business, and compliance needs to enable trustworthy solutions.

As Chairman of the FNFE-MPE and of the AFNOR Commission, Cyrille has been involved in the rollout of einvoicing France and Europe for more than 15 years, whether on the normative side (EN16931 standard, Co-Editor of Factur-X / ZUGFeRD), on the interoperability side (Chair of interoperability report published by EMSFEI, Coordinator of PEPPOL DCTCE POC France), or on the Co-Construction of the CTC e-invoicing reform in France closely with the team in charge within the French Tax Administration.

The FNFE-MPE was created in 2012 and has over 250 members representing the ecosystem in France (companies, service providers, software editors, experts, consultants, tax lawyers). AFNOR’s Commission Facture électronique is responsible for defining the common base applicable to companies within the framework of the French e-invoicing reform, in line with the EN16931 standard and French and European regulatory requirements.

Cyrille is also President of ADMAREL Conseil, and supports service providers and companies in their projects and solutions.

In the 2000s, Cyrille founded Deskom, one of France’s leading e-invoicing service providers, which was sold to CEGEDIM in 2010.

Cyrille began his career with La Poste Group, where he contributed to its transformation, which led to the creation of La Banque Postale.

Holding a degree in Management from FEP, with over 25 years of experience at Sonae/MC, primarily in Finance/Treasury, he has been Head of Tax at Sonae since 2022 and is currently completing his Law degree at the Catholic University of Porto, combining professional experience with a strong focus on continuous learning.

Antonieta holds a degree in Economics and began her professional career in auditing at Deloitte, followed by financial management roles in two companies in the commerce and industrial sectors. At the Salvador Caetano Group, she was responsible for accounting at Caetano Retail, and about seven years ago Antonieta assumed the role of Head of the Group’s Corporate Tax Department.

Dr. Aleksandra Bal leads the global tax team at Stripe, a technology company that enables millions of businesses to accept payments, manage revenue, and grow online. Her team oversees indirect tax across more than 100 countries and over 13,000 U.S. jurisdictions. With advanced degrees in computer science, tax, and business, she brings distinctive interdisciplinary expertise to building tax technology for the digital economy. As the author of more than 200 publications, Aleksandra is widely recognized as a leading authority on tax technology.

Rita Calçada Pires is Associate Professor (with Aggregation) at NOVA School of Law and Director of the NOVA Tax Research Lab. Her work examines the role of taxation in democratic legitimacy and contemporary economic governance, with particular focus on transparency, tax governance and evolving tax compliance challenges.

Frederica Marques Pinto (Head of Tax at Grupo Zagope/Inzag): began her career in tax consulting with nearly a decade at Big-4 firms, later moving into tax law, working with corporate and individual clients, both national and international.
Since 2018, as an in-house consultant, she has dedicated herself to the tax supervision of multinational corporate groups, with a greater focus on international taxation, an area she prefers.
In this context, she has had contact with the tax systems of more than 40 countries, both through tax compliance supervision and participation in projects to streamline tax operations, lead tax inspections, and implement transfer pricing policies in multinational groups.
In Portugal, she is also a lawyer and arbitrator at the CAAD (Arbitration Centre for Administrative Disputes).

Richard Luthardt is Vice Chairman of the Executive Board of the German Electronic Invoicing Association (VeR), the professional association for the German e-invoicing business.

In this role, he also represents the German Chapter on the GENA Executive Committee.

The highly regarded e-invoicing expert has extensive experience in the digitalisation and transformation of companies and looks back on many years of service in the management of DATEV eG. Among other things, he set up the DATEV SmartTransfer division there. Richard Luthardt is a strategic advisor to the TRAFFIQX® network.

With a degree in Management from ISEG and a professional trajectory always linked to the tax area, he began his career in consulting at KPMG, later moving to multinational contexts such as Grupo Cimpor and TIMWETECH. Since 2017 at Grupo Brisa, he has held the position of Head of Tax, where he leads the transformation of the group’s tax area and coordinates the team that supports all of the Group’s business units.

Rui Fontoura holds a degree in Electrical and Telecommunications Engineering from Instituto Superior Técnico. He began his career at ParaRede in 1995 as a Product Manager in the EDI area. After the acquisition of the Product and Systems Integration unit by Soflimits, he took on the role of Director of Electronic Markets. Following Sonae’s acquisition of this unit, Rui Fontoura assumed the leadership of Saphety in December 2010, a company that would go on to become a leading international player in electronic invoicing and data synchronization.

Christiaan Van Der Valk is Chief Regulatory & Industry Affairs Officer at Sovos. He leads research on market trends and tax legislation. He is an internationally recognized voice in the areas of strategy, legislation, policy and best practices in e-business. He was named a Global Leader for Tomorrow by the World Economic Forum in 2000. He also holds long-standing leadership positions in European and global business and political organizations.

Valter Pinho is Solution Principal at SOVOS and Invited Adjunct Professor at the Polytechnic Institute of Porto in Computer Engineering disciplines.

He holds a Bachelor’s degree and Specialist Professorship in Computer Engineering from the Higher Institute of Engineering of Porto.

He also holds an MBA in Management and Marketing from the Catholic University/ESADE (Barcelona).

With over 30 years of experience in Computer Engineering and Computer Science, he has participated in numerous projects in software engineering, ERP implementation, software development, and consulting. In recent years, he has specialized in tax compliance and data analytics, with projects for regulators and companies in Portugal and throughout Europe.