• Key trends and practices in digital continuous transactional reporting (DCTR): The global landscape
• Considerations for the design and operation of DCTR regimes: Enhancing efficiency and inter-operability
• Experience sharing: lessons learned from administering and complying with DCTR obligations
BackgroundDocuments
Digital Continuous Transactional Reporting for VAT
This report examines the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT).