VAT digital toolkit for Latin America and the Caribbean region

A specifically designed toolkit to assist Latin American and the Caribbean tax authorities in the design and implementation of robust policies for the application of VAT to digital trade and e-commerce.

Value Added Tax (VAT) collection is one of the most important revenue sources for developing countries and is the largest source of tax revenue on average in the Latin American and the Caribbean region. It is not only important to safeguard these specific revenues in an economy affected by globalisation and undergoing a digital transformation, but it is also necessary to take action to ensure that VAT is collected effectively and efficiently on the rapidly increasing volumes of e-commerce sales to finance sustainable development and strengthen the redistributive power of tax policy in the Latin American and the Caribbean region.  

Led by the Organisation for Economic Co-operation and Development (OECD), the Inter-American Center of Tax Administrations (CIAT), the Inter-American Development Bank (IDB), the World Bank Group (WBG) and the Norwegian Agency for Development Cooperation (NORAD) coordinated efforts to develop a toolkit that allows tax administrations in 13 Latin American and Caribbean countries to design a system that facilitates VAT management in the digital economy and its subsequent collection. Based on the internationally agreed OECD policy framework, the VAT digital toolkit provides comprehensive and detailed guidance for the policy design, implementation and operation of a comprehensive VAT strategy targeted at digital trade in the specific region.  

To learn more about the VAT digital toolkit for Latin America and the Caribbean, interested tax administrations can access the handbook in English and Spanish here.  

For further information: find more about CIAT.