{
  "title": "Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods",
  "publication": "Technical Notes and Manuals, May 21, 2021",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2021/05/21/administering-the-value-added-tax-on-imported-digital-services-and-low-value-imported-goods-50332",
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  "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?",
  "sections": [
    {
      "heading": "Scope and Primary Questions Addressed",
      "content": "- This technical note and manual (TNM) addresses the following questions:\n  - (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?;\n  - (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\n  - (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?"
    },
    {
      "heading": "Summary / Purpose",
      "content": "- Provides technical guidance on administering VAT on:\n  - imported digital services supplied by non-resident suppliers; and\n  - low-value imported goods.\n- Focuses on practical administration challenges and the measures countries have introduced to address those challenges.\n- Identifies key implementation tasks required to improve VAT administration for these categories."
    },
    {
      "heading": "Thematic Subjects and Keywords",
      "content": "- Subject: Expenditure, Imports, International trade, Revenue administration, Taxes, Value-added tax\n- 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"
    },
    {
      "heading": "Formats and Access Notes",
      "content": "- The item is available as a Technical Notes and Manuals publication.\n- Listings for Download PDF, More Formats on IMF eLibrary, Order a Print Copy, Create Citation, Share are provided on the landing page.\n\nAdministering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods, John D Brondolo, Technical Notes and Manuals 2021, 004 (2021).\n\n---\n\n Content in this bundle\n\n- tnmea2021004 - Sections I–III and selected supporting material\n  - tnmea2021004 - Sections I–III and selected supporting material (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - tnmea2021004 - Sections I–III and selected supporting material (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2021/05/21/administering-the-value-added-tax-on-imported-digital-services-and-low-value-imported-goods-50332"
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    "Authors: John D Brondolo",
    "Published: May 21, 2021",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781513576480.005",
    "This technical note and manual (TNM) addresses the following questions:",
    "Provides technical guidance on administering VAT on:",
    "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.",
    "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",
    "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.",
    "**tnmea2021004 - Sections I–III and selected supporting material**"
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