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The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

image of The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.

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The VAT/GST collection challenges of digital trade and the role of digital platforms in addressing them

This chapter provides the overall context for this report, most notably the explosive growth in online sales to private consumers, its challenges for VAT/GST collection and competitiveness and the possible role of digital platforms in the efficient and effective collection of VAT/GST on these sales. The chapter also describes the objective and the scope of this report and provides an overview of the measures identified and analysed by this report.

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