增值税数字连续交易报告：引入和运营的政策和设计考虑

Policy and DesignConsiderations for Introduction and Operation Digital Continuous Transactional Reporting Policy and DesignConsiderations for Introduction and 2 This work was approved and declassified bytheCommittee on Fiscal Affairson07/10/2025. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation ofinternational frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlementsin the West Bank under the terms of international law. Note byTürkiye: The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is nosingle authority representing both Turkish and Greek Cypriot people on the Island.Türkiyerecognises the Turkish Note by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognised by all members of the United Nations with the exception ofTürkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Please cite this publication as:OECD (2026),Digital Continuous Transactional Reporting for Value Added Tax:Policy and DesignConsiderations for Introduction and Operation,OECD Publishing,https://doi.org/10.1787/34c88c39-en. Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html.© OECD2026 Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Foreword This report presents considerations for the design and operation of digital continuous transactionalreporting (DCTR) regimes for value added tax (VAT) purposes. It has been developed by Working PartyNo. 9 on Consumption Taxes (WP9) against the backgroundof the growing number of DCTR mandatesbeing adopted or considered by jurisdictions worldwide. Those mandates typically introduce a requirementfor real-time or near real-time reporting of invoices or transactional data to the tax authorities, aimedparticularly–or exclusively–at enhancing VAT compliance risk management. WP9 concurred thatjurisdictions that consider DCTR implementation or reform would benefit considerably from the sharing ofresearch and experiences on the design and operation of these regimes, to enhance theirefficiency and Accordingly, the framework developed by WP9 presents guidance for the effective and efficient design andoperation of DCTR regimes notably with a view to facilitate compliance and administration and enhanceconsistency across regimes. It covers six core aspects of DCTR design and implementation, namely: thestrategic approach underpinning DCTR introduction; the digitalisation of invoicing as the fundament for This report has been developed under the auspices of the OECD Committee on Fiscal Affairs (CFA) viaits Working Party No.9 on Consumption Taxes (WP9), with critical inputs from its Technical Advisory Group(TAG)and subject-matter experts from businesses participating to the TAG.It builds on intenseconsultation and dialogue among OECD members, partner countries and other stakeholders, including Acknowledgements This report was written by Eduardo Jiménez of the OECD Centre for Tax Policy and Administration, underthe supervision of Piet Battiau, Head of the VAT Unit. The authors would like to thank the delegates toWorking Party No. 9 on Consumption Taxes and itsTechnical Advisory Group for their valuable insightsand guidance. They would also like to express their gratitude to the many private-sector experts who Table of contents Foreword Acknowledgements Abbreviations and acronyms Executive summary 1 Develop a solid strategic basis for DCTR introduction and operation 1.1. Define the strategic objectives of DCTR introduction1.2. Conduct comprehensive analysis to guide the DCTR introduction and design1.3. Ensure that DCTR implementation and operation are underpinned by a comprehensiveregulatory framework1.4. Consult with affected businesses and with other jurisdictions 2 Embrace the digitalisation of invoicing as the fundament for DCTR 2.1. Leverage the growing adoption of electronic invoicing as the basis for DCTR2.2. Use the growing convergence of electronic invoicing standards to enhance DCTR efficiencyand interoperability, limiting additional tax-specific requirements 3 Facilitating compliance to maximise DCTR impact 3.1. Provide businesses with a clear and early understanding of the requirements for DCTRcompliance3.2. Give due consideration to DCTR design options that minimise cost of compliance