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Multi-Regional Digital VAT Guidelines to Strengthen DRM : VAT Digital Toolkit for Latin America and the Caribbean Region (Vol. 2) : Highlights and Key Recommendations (Espanhol)

Value added tax (VAT) is the largest source of tax revenue on average in Latin America and the Caribbean (LAC), at 27.7 percent of total tax revenues in 2019. The need for action to ensure that VAT is collected efficiently and effectively on the fast- growing volumes of e-commerce sales is high. Governments worldwide have recognized that the VAT challenges of the digital economy require a globally coordinated response. This toolkit provides comprehensive and detailed guidance for the policy design, implementation, and operation of a comprehensive VAT strategy targeted at digital trade in the LAC region. The purpose of this toolkit is to provide practical guidance for addressing the VAT challenges of digital trade that can quickly and effectively be implemented at national level by tax authorities within the LAC region. This toolkit is aimed at assisting tax authorities and at supporting capacity building on VAT design and administration, supplementing other initiatives in this field. Section one gives introduction. Section two presents key trends in digital trade that are relevant for VAT policy and administration. Section three provides detailed analysis of the various components of the recommended policy framework for the application of VAT to digital trade and of the available options for implementing these recommendations into a jurisdiction’s VAT system in the LAC context. Section four presents detailed guidance on the key issues associated with the administrative and operational implementation of the Organization for Economic Co-operation and Development (OECD) policy framework for the collection of VAT on international digital trade. Section five advises policymakers and administrators on the development of audit and risk management strategies to strengthen compliance with measures for the application of VAT to digital trade. Section six presents’ checklists to support the implementation of the recommended policy framework for the collection of VAT on digital trade.


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    Alam,Hanif, Buydens,Stephane, Ecker,Thomas, Jimenez,Eduardo, Lee,Hanna

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    Highlights and Key Recommendations



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