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Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

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  • Mr. John D Brondolo

Abstract

This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

Suggested Citation

  • Mr. John D Brondolo, 2021. "Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods," IMF Technical Notes and Manuals 2021/004, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2021/004
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    Keywords

    VAT return; vendor collection approach; non-resident supplier; VAT treatment; European Union practice; Value-added tax; Imports; Global; Australia and New Zealand; Caribbean; Africa;
    All these keywords.

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