The Role of Digital Platforms in the Collection of VATGST on Online Sales by OECD

Author:OECD
Language: eng
Format: epub
Tags: taxation
Publisher: OECD Publishing
Published: 2019-06-20T00:00:00+00:00

If these conditions for exemption at the border are not fulfilled, then the goods are held at the border and the normal customs procedure will apply, i.e. VAT/GST will be due upon importation according to current procedures by the “importer of the good” or the “declarant”.

7. To ensure that the information required to support the “VAT/GST-paid” treatment at the border is made available to customs authorities in a timely manner, the liable digital platform needs to ensure that this information is passed on through the logistics chain (e.g. to the postal services or express couriers if goods are delivered through this channel). Alternatively, or in addition, the digital platform might have to make this information available to the underlying supplier (e.g. electronically), to include it the documentation provided up the delivery chain (postal services, transporters, etc.).

8. Customs authorities and tax authorities will need to have a mechanism in place to facilitate administrative co-operation, including the timely exchange of information (see further under Section 2.2.6).

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