Consumption tax

International VAT/GST Guidelines


‌‌International VAT Guidelines 2015

Publication date: 06/11/2015

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

Chapter 4.  Supporting the Guidelines in Practice: Mutual Co-operation, Dispute Minimisation, and Application in Cases of Evasion and Avoidance



Press Release


More Information 

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