The United Nations has released a new publication that consolidates four guidance papers aimed at strengthening VAT/GST systems in developing countries. The guidance covers fundamentals, small enterprises, refunds, and technology and compliance, including e‑invoicing, electronic reporting and big‑data analytics. It encourages tax administrations to adopt technologies thoughtfully rather than as one‑size‑fits‑all solutions.
The guidance covers VAT/GST fundamentals, small enterprises and VAT/GST, VAT/GST refunds, and technology and compliance.
The guidance highlights e‑invoicing, electronic reporting, and big‑data analytics as tools to strengthen VAT data management and enforcement.
It encourages tax administrations to adopt and adapt technologies thoughtfully, rather than treating them as one‑size‑fits‑all solutions.
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Global VAT Compliance · 4 days ago
The OECD’s sixth VAT Forum highlighted the crypto economy and advances in artificial intelligence as emerging challenges for VAT administration. Participants discussed real‑time data collection and the SCAN‑VAT platform to strengthen compliance and combat fraud. The meeting, held from 26 to 29 January, underscored the need for coordinated international approaches.
Fonoa · 12 days ago
The blog explains that even when e-invoices pass technical validation, tax authorities may reject them due to jurisdiction‑specific enrichment requirements. It outlines nine enrichment types—formatting, sequencing, tax calculation, address, digital signatures, regulatory compliance, classification, completeness, and content sanitization—across multiple countries. Common pitfalls highlighted include missing VAT exemption text, improper rounding, and lack of cryptographic proofs.
Deloitte · 12 days ago
Deloitte and Thomson Reuters announced a strategic alliance on 21 January 2026 to provide managed e‑invoicing and e‑reporting services worldwide, leveraging Thomson Reuters ONESOURCE Pagero. The partnership offers global coverage across more than 80 jurisdictions, aiming to reduce compliance risk, improve operational efficiency, and deliver data‑driven insights for indirect tax compliance.
Baker McKenzie · 15 days ago
The article outlines how AI and advanced analytics are sharpening audit precision, highlights intensified transfer pricing scrutiny, and stresses the need for businesses to prepare for Pillar Two global minimum tax rules. It emphasizes pre‑audit readiness, real‑time data integrity, and cross‑functional alignment to mitigate risk in a rapidly evolving regulatory landscape.
RTC Suite · 15 days ago
The article examines the OECD’s Digital Continuous Transactional Reporting (DCTR) framework, highlighting its role as a strategic blueprint for Tax Administration 3.0. It discusses the shift from manual reporting to real‑time digital compliance, the two primary DCTR models, interoperability challenges, SME protection measures, and the importance of data minimization for trust and security.
LinkedIn Article by Markus Hornburg · 15 days ago
The article argues that invoices cannot be considered processed unless fully compliant, highlighting that e‑invoicing mandates cover only a fraction of compliance requirements and that tax authorities focus on tax relevance rather than business legitimacy. It warns that relying solely on ERP or e‑invoicing platforms can create significant risk and that invoice fraud can lead to severe penalties.
