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 Reportingfor Value Added Tax Policy and DesignConsiderations for Introduction andOperation 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 TurkishRepublic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the UnitedNations,Türkiyeshall preserve its position concerning the “Cyprus issue”. 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 ofCyprus. 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. Photo credits: ©CL STOCK/Shutterstock.com Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html. 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/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and the translation, only the text of originalwork should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should notbe reported as representing the official viewsof the OECD or of its Member countries.Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules2012. The seat of arbitration shall be Paris (France). The numberof arbitrators shall be one. 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 andeffectiveness and to ease administration and compliance notably in international trade. The significance ofthis work was underscored further by the report onTax Administration 3.0 and Electronic Invoicing: InitialFindings, released by the OECD Forum on Tax Administration (FTA) in 2022, which found that DCTRmandates presented a high degree of heterogeneity creating growing risks of complexity, legal uncertaintyand additional operating costs for economic operators that face these obligations across a growing numberof jurisdictions. This includes small and medium enterprises that benefit from the opportunities offered bydigital trade to expand their markets. The FTA report noted the potential benefits of the development of aset of considerations that jurisdictions may wish to take into account when exploring the introduction orreformof D