Base erosion and profit shifting

Mechanisms for the Effective Collection of VAT/GST


This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy. 


Published on 24 October 2017.




This report responds to the request from the Fourth Meeting of the OECD Global Forum on VAT where participants welcomed the development of "implementation packages" to support the implementation of the International VAT/GST Guidelines, including a first package on the implementation of mechanisms for the collection of VAT on internet sales.

It focuses on the implementation of the recommended approaches included in the 2015 Final Report on Action 1 "Addressing the Tax Challenges of the Digital Economy" of the BEPS project. These recommended approaches, which are also included in the International VAT/GST Guidelines, have already been successfully implemented by a large number of countries.




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