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

May 21, 2021

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

Pages:
39
Volume:
2021
DOI:
https://doi.org/10.5089/9781513576480.005
Issue:
004
Series:
Technical Notes and Manuals No. 2021/004
Stock No:
TNMEA2021004
ISBN:
9781513576480
ISSN:
2075-8669

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