OECD – Tax Challenges Arising from Digitalisation – Interim Report 2018

Implementation of the Measures on VAT/GST covered by the 2015 BEPS Action 1 Report – what to know about VAT and digitalisation:

Please click HERE to see the full Report.






































































This table includes countries that operate a VAT/GST system and have implemented the solutions and available options provided in the International VAT/GST Guidelines or that are considering doing so, according to the information currently available.

  1. Implementation of the approached recommended by the International VAT/GST Guidelines for the application of the destination principle to remote digital supplies to consumers (B2C).
  2. Implementation of mechanisms based on simplified registration and compliance regimes for the effective collection of VAT/GST on inbound B2C supplies. Simplified registration and compliance regime operates separately from the traditional (standard) registration and compliance regime, without the same rights (e.g., input tax recovery) and obligations (e.g. full reporting) as a traditional regime. See OECD (2017), International VAT/GST Guidelines, Chapter 3, C.3.2.
  3. Recommendations and options to address the VAT/GST challenges of the digital economy.


OECD (2018), Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

Bildquelle: BirgitH  / pixelio.de

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