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

Author: Mr. John D Brondolo

Volume/Issue: Volume 2021 Issue 004

Publication date:

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Exports and Imports , Public Finance , Taxation - General , International Taxation , VAT return , vendor collection approach , non-resident supplier , VAT treatment , European Union practice , Value-added tax , Imports , Global , Australia and New Zealand , Caribbean , Africa

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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?; (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?