Consumption tax

International VAT/GST Guidelines



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.



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.