The International Monetary Fund has published this Technical note and manual which addresses the following questions:
- What are the main challenges in administering VAT on imported digital services and the measures that countries have introduced to address the challenges?
- What are the main challenges in administering VAT on low-value imported goods and the measures that countries have introduced to address the challenges?
- What are the key tasks in implementing the measures for improving the administration of VAT on imported digital services and low-value imported goods?
Source International Monetary Fund
