OECD on VAT and Digital Taxation – An overview

Since 2019, the OECD released reports on the role of digital platforms in the collection of VAT/GST on online sales carried out through the platform.

• March 2019: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
• April 2021: VAT issues of sharing and gig economy
• June 2021: VAT Digital Toolkit for Latin America and the Caribbean
• March 2022: VAT Digital Toolkit for Asia-Pacific