Technical Notes and Manuals

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

By John D Brondolo

May 21, 2021

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John D Brondolo. Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods, (USA: International Monetary Fund, 2021) accessed October 14, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

Subject: Expenditure, Imports, International trade, Revenue administration, Taxes, Value-added tax

Keywords: Africa, Australia and New Zealand, Caribbean, European Union practice, Global, Imports, Non-resident supplier, Value-added tax, VAT return, VAT treatment, Vendor collection approach

Publication Details

  • Pages:

    39

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

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  • Series:

    Technical Notes and Manuals No. 2021/004

  • Stock No:

    TNMEA2021004

  • ISBN:

    9781513576480

  • ISSN:

    2075-8669