The filter in the 2.0T FSI engine is inside the engine cover. The engine cover is actually part of the intake system which is why it is important to take the engine cover off correctly and not crack it.
Philips screw driver
1. Follow this guide to take off the engine cover: https://www.carworklog.com/?p=292
2. Turn the cover upside down and remove all the philips screws. You do not need to remove the torq screws on the metal heat shield. These philips screws are all the same size.
3. The side where the heatshield is a joint, so lift from the opposite side to separate them.
4. You can now very easily remove the filter and replace it. Reverse the process to put it back together.