The OECD held the sixth Global Forum on VAT in Paris from 26–28 January 2026, bringing together over 300 participants from 104 jurisdictions to discuss future-ready VAT systems amid digital transformation, strengthen compliance through real-time reporting, and address emerging challenges such as crypto-assets and AI in taxation.
The OECD has released a statement on the Sixth OECD Global Forum on VAT, held from 26 to 28 January 2026 in Paris, France.
The meeting brought together more than 300 representatives from 104 jurisdictions, international organisations, businesses, and other stakeholders to advance international dialogue on efficient, future-ready VAT systems in the context of digital transformation.
Discussions highlighted the importance of global coordination on VAT to support trade and investment while safeguarding vital tax revenues. The meeting also marked the tenth anniversary of the adoption of the OECD International VAT/GST Guidelines, reaffirming their role as the internationally agreed framework for applying VAT to international digital trade and e-commerce, supported by practical implementation guidance through the regional VAT Digital Toolkits.
“In the last decade since their adoption, the International VAT/GST Guidelines have demonstrated their continued relevance in responding to evolving business models and digital trade,” said OECD Deputy Secretary-General Fabrizia Lapecorella. “They provide governments and businesses with greater clarity, certainty and neutrality in the application of VAT to cross-border transactions.”
Drawing on the new OECD guidance on Digital Continuous Transactional Reporting (DCTR) requirements, participants examined ways for tax administrations to strengthen VAT compliance and tackle fraud through near real-time data collection. They also explored approaches to enhance administrative co-operation, including through SCAN-VAT, a new secure OECD online platform for sharing non-taxpayer-specific information to combat VAT fraud.
Looking ahead, discussions covered emerging challenges for VAT policy and administration, such as the developments in the crypto-asset economy and the implications of artificial intelligence and technological innovation.
“VAT remains a key source of public revenues supporting public finances and sustainable development. As digital trade accelerates and technologies such as artificial intelligence reshape economies, the role of an inclusive international dialogue as fostered by the Global Forum on VAT remains vital in supporting VAT policies that enhance compliance, reduce fraud risks, and adapt to emerging technologies”, said Manal Corwin, Director of the OECD Centre for Tax Policy and Administration.
Since 2012, the OECD Global Forum on VAT provides a unique platform for an inclusive dialogue among jurisdictions and stakeholders worldwide on the design and operation of VAT.
