The Role Of Digital Platforms In The Collection Of Vat Gst On Online Sales
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The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 88 |
Release | : 2019-06-20 |
Genre | : |
ISBN | : 926434411X |
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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. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
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