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.

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 to 2026 – Pestana Group

CFO, Pestana Group Global – Member of the Executive Committee with responsibility for the financial, procurement, and logistics areas. Responsible for managing a multidisciplinary team of approximately 200 employees based in 17 countries, covering the Group’s various business areas.

2010 to 2013

Finance Director, Pestana Group Portugal – Responsible for the development of the Group’s shared services center based in Portugal, providing services to all subsidiaries and business units on a global scale.

2003 to 2010

Finance Director, Pestana Group Madeira – Responsible for the reorganization of financial services under a shared services model, including the implementation of SAP as the Group’s supporting ERP system, achieving significant efficiency gains.

1995 to 2003

Deloitte – Developed his career at the Lisbon office in audit, working primarily with clients in the services sector, and also spent one year at the firm’s Paris office.

Statutory Auditor (ROC) – Certified in 2002 by OROC as a Statutory Auditor in Portugal.

1994 to 1995

Tranquilidade Seguros – Began his professional career in the company’s finance department.

Background and Family

Born in Lisbon in 1972, with family roots in the Leiria district.

Married, with five children.

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.

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.

Holding a degree in Electrical and Telecommunications Engineering from Instituto Superior Técnico, Rui Fontoura 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 became Director of Electronic Markets. With the purchase of this unit by Sonae, Rui Fontoura assumed leadership of Saphety in December 2010, a company that would become a leading international player in electronic invoicing and data synchronization.

Christiaan Van Der Valk is General Manager Indirect Tax 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.