OECD on Tax in the time of COVID-19

VAT related measures

• Deferring payments of VAT, customs or excise duties for imported items (e.g. food, medicine, capital goods), avoiding abuse through careful administration.
• Speeding up refunds of excess input VAT, accompanied by targeted measures to limit fraud risks.
• Simplifying procedures for claiming relief from VAT on bad debts,

 

Source OECD

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