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. In particular,...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Organisation for Economic Co-operation and Development
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Paris : OECD Publishing, 2019.
Temas:
Electronic commerce > Taxation.
Sales tax.
Value-added tax.
Internet > Taxation.
Digital media > Economic aspects.
Business enterprises > Taxation.
Commerce électronique > Impôts.
Taxe de vente.
Taxe à la valeur ajoutée.
Internet > Impôts.
Médias numériques > Aspect économique.
Entreprises > Impôts.
Business enterprises > Taxation
Electronic commerce > Taxation
Internet > Taxation
Sales tax
Value-added tax
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Foreword
  • Executive Summary
  • Chapter 1. The VAT/GST collection challenges of digital trade and the role of digital platforms in addressing them
  • 1.1. Introduction
  • 1.2. Digital trade growth and its challenges for VAT/GST collection
  • 1.2.1. Increasing digitalisation and the growth in e-commerce
  • 1.2.2. The relevance for VAT/GST
  • 1.2.3. The particular challenge of cross-border supplies of goods
  • 1.3. Delivering consistent solutions for the involvement of digital platforms in the collection of VAT/GST on online sales
  • 1.3.1. Objective of the report
  • 1.3.2. Scope of the report
  • 1.3.3. Sharing economy as a separate work stream
  • 1.3.4. Overview of measures identified in the report
  • Notes
  • Chapter 2. The digital platform as the person liable for the VAT/GST on online sales (platform VAT/GST liability regimes)
  • 2.1. Introduction
  • 2.2. Full VAT/GST liability regime
  • 2.2.1. Overview
  • 2.2.2. What are "digital platforms" for the application of a full VAT/GST liability regime?
  • Which indicators could be relevant for the application of the full VAT/GST liability regime?
  • Indicators based on functions performed by the digital platforms
  • Overarching principles for designing indicators for the full VAT/GST liability regime
  • 2.2.3. Other aspects of designing the scope of a full VAT/GST liability regime
  • Foreign digital platforms (i.e. operated by non-residents) vs. domestic platforms
  • Foreign suppliers and/or domestic suppliers?
  • Services/intangibles and/or goods?
  • Services and intangibles: specific services (e.g. digital/electronic services) vs. all services
  • Imported goods: low-value goods vs. all goods
  • B2B and B2C supplies
  • 2.2.4. Information needs that are considered relevant when operating under the full VAT/GST liability regime
  • 2.2.5. VAT/GST collection and payment process under the full VAT/GST liability regime
  • 2.2.6. Overarching policy design considerations with respect to the full VAT/GST liability regime
  • 2.2.7. Additional policy design considerations for full VAT/GST liability regimes for online sales connected with an importation of low-value goods
  • Basic operation of a full VAT/GST liability regime for online sales connected with imports of goods
  • Fast-track customs clearance
  • Minimising risks of double taxation
  • VAT/GST adjustments and corrections including for returned goods
  • 2.2.8. Overall assessment of the full VAT/GST liability regime
  • 2.3. Other liability regimes for digital platforms in the collection and payment of VAT/GST on online sales
  • Notes
  • References
  • Chapter 3. Other roles for digital platforms to support the collection of VAT/GST on online sales
  • 3.1. Introduction
  • 3.2. Information sharing obligation
  • 3.2.1. Background and preliminary considerations
  • 3.2.2. Scope and application of the obligation

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