Share

Consumption tax

Focus

  • OECD International VAT/GST Guidelines

    The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.

    Read more
  • Fifth Global Forum on VAT

    The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.

    Read more
  • OECD Recommendation on the Application of VAT/GST to International Trade.

    The OECD Recommendation on the Application of VAT/GST to the International Trade in Services and Intangibles is the first internationally agreed framework for the application of VAT/GST to cross-border trade that aspires to global coverage. It was developed in recognition of the fact that the VAT/GST challenges of international trade as exacerbated by the digitalisation of the economy require a globally coordinated response. It embodies the International VAT/GST Guidelines, which were developed by OECD Members together with a large number of non-Members and other stakeholders.

    Read more

WHAT'S NEW

 

Key publications

VAT Digital Toolkit for Africa

This toolkit aims to assist tax authorities in Africa with the design and implementation of reform to ensure the effective collection of VAT on e-commerce activities.

book

Consumption Tax Trends 2022

This publication provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels

VAT Digital Toolkit for Asia-Pacific

This toolkit aims to assist tax authorities in the Asia-Pacific region with the design and implementation of reform to ensure the effective collection of VAT on e-commerce activities. 

VAT Digital Toolkit for Latin America and the Caribbean

This toolkit aims to assist tax authorities in Latin America and the Caribbean with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities.

 book

The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years. 

 book

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.

 

Mechanisms for the Effective Collection of VAT/GST

This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

book

International VAT/GST Guidelines

The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

The Distributional Effects of Consumption Taxes in OECD Countries

The Distributional Effects of Consumption Taxes in OECD Countries

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

Engage