OECD Issues Guidance on Digital Continuous Transaction Reporting for VAT Compliance and Implementation

• The OECD released new guidance on digital continuous transaction reporting (DCTR) for VAT on 10 January 2026.
• The guidance addresses policy and design considerations for jurisdictions implementing real-time or near real-time VAT reporting systems.
• It covers six key areas: strategic basis, digital invoicing, business compliance, information security, interoperability, and long-term sustainability.
• The report emphasizes minimizing data requirements, allowing sufficient implementation time, and avoiding disruptions to business operations.
• The guidance is non-binding and does not recommend DCTR adoption; the decision remains with individual jurisdictions.

Source: etaf.tax

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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