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Online OECD Tax Workshop (October, 2st): VAT on International Trade

The Tax Programme of the OECD Korea Policy Centre, in collaboration with the OECD and the OECD Hungary Tax Center, held an online international tax workshop via Zoom on October 17 to 19, 2023. 


With its agenda “Value Added Tax(VAT) on International Trade,” the workshop discussed the recommended policy framework for the VAT treatment of international trade. It highlighted in particular the major opportunities for countries to greatly increase VAT revenue collection from the online trade of both goods and services into their jurisdictions by foreign merchants and via foreign digital platforms. Experts from Spain and the United Kingdom shared their experience on the implementation of low-value imported goods regimes and information requests made to non-resident suppliers and digital platforms.


The workshop was aimed at tax officials who deal with VAT policy and administration with a focus on digital trade. Participants were highly recommended to complete e-learning modules regarding VAT standards and guidelines in advance.


More than 150 tax officials from OECD member and non-member countries participated in the webinar. Mr. Eduardo Jiménez(OECD VAT Unit) and Ms. Hanna Lee(OECD VAT Unit), Mr. David Revilla Abella(Spanish Tax Administration), and Mr. Mohammad Ullah(UK HM Revenue&Customs) participated in the workshop as experts.

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