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

John Brondolo

No 2021/004, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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?

Keywords: VAT return; vendor collection approach; non-resident supplier; VAT treatment; European Union practice; Value-added tax; Imports; Global; Australia and New Zealand; Caribbean; Africa (search for similar items in EconPapers)
Pages: 39
Date: 2021-05-21
New Economics Papers: this item is included in nep-acc, nep-isf, nep-pay and nep-pbe
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