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Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
Author:
Mr. John D Brondolo
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2021: Issue 004
Language:
English
Publication Date:
21 May 2021
DOI:
https://doi.org/10.5089/9781513576480.005
ISBN:
9781513576480
ISSN:
2075-8669
Pages:
39
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
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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?
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund