Consumption tax

International VAT/GST Guidelines

 

 

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Publication date: 18/04/2014

The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.

 

Contents:

Chapter 1. Core features of VAT
Chapter 2. Neutrality of VAT in the context of cross-border trade
Chapter 3. Place of taxation for B2B cross-border supplies of services and intangibles

 

 

Press Release


18/04/2014 - Governments endorse new OECD Guidelines on applying VAT across borders

More information


For further information, please contact Piet Battiau, Head of the Consumption Tax Unit from the Centre for Tax Policy and Administration.

 

 

 

Related Documents

 

Global Forum on VAT

Public comments on new draft elements of the OECD International VAT/GST Guidelines are published