The OECD has released guidance to help policymakers design real‑time reporting mandates for VAT transactions. The guidance outlines principles for implementing real‑time data submission to tax authorities, a feature increasingly adopted by member states. It aims to standardise reporting requirements and improve compliance.
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Key Takeaways
The guidance provides policymakers with recommendations on how to design mandates that require real‑time reporting of VAT transactions to tax authorities.
The OECD released the guidance.
The guidance was published on January 12, 2026.
Primary source
Read the full article at Law360This summary was published on VATfaqs.com on 13 January 2026. It relates to VAT developments in European Union. The original source is Law360.
