Report ‘Digital Continuous Transactional Reporting for Value Added Tax’ published on the website of the OECD
On January 10, 2026, the report ‘Digital Continuous Transactional Reporting for Value Added Tax – Policy and Design Considerations for Introduction and Operation’ has been published on the website of the OECD. This report examines the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT). It has been prepared in the context of a growing number of jurisdictions worldwide that have adopted or ...