Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
Technical Notes and Manuals, May 21, 2021
Source details
- Canonical URL
- Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
Other formats
Bibliographic details
- Authors: John D Brondolo
- Published: May 21, 2021
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9781513576480.005
Scope and Primary Questions Addressed
- 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?
Summary / Purpose
- Provides technical guidance on administering VAT on:
- imported digital services supplied by non-resident suppliers; and
- low-value imported goods.
- Focuses on practical administration challenges and the measures countries have introduced to address those challenges.
- Identifies key implementation tasks required to improve VAT administration for these categories.
Thematic Subjects and Keywords
- 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
Formats and Access Notes
- The item is available as a Technical Notes and Manuals publication.
- Listings for Download PDF, More Formats on IMF eLibrary, Order a Print Copy, Create Citation, Share are provided on the landing page.
Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods, John D Brondolo, Technical Notes and Manuals 2021, 004 (2021).
Content in this bundle
- tnmea2021004 - Sections I–III and selected supporting material