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The role of third-parties in the VAT collection and remittance, and in the compliance with the VAT law
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. In the first part, the author reviews the OECD’s literature on the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation. In the second part, the author compares measures taken by some countries regarding the role of third parties in the VAT compliance chain with a focus on invoicing service providers and marketplaces. In the first part of the research, the author concludes that the role of third-parties in the VAT compliance is expanded in each of the OECD’s publications and suggests additional research on the role of payment processors in the VAT compliance chain. In the second part of the research, the author concludes that regulations and liabilities involving invoicing service providers differ considerably according to different jurisdictions and suggests the adoption of international standards to ensure VAT compliance in a worldwide scale. When it comes to marketplaces, the author concludes that there is a trend for the adoption of the deemed supply approach (as such or as a penalty), although there are discordant points about the grounds which marketplaces are held liable for the VAT due in underlying transactions. 

Place, publisher, year, edition, pages
2019. , p. 39
Keywords [en]
VAT, compliance, invoice, marketplaces, invoicing, third parties
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-384616OAI: oai:DiVA.org:uu-384616DiVA, id: diva2:1321114
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2019-09-04 Created: 2019-06-07 Last updated: 2019-09-04Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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  • Other locale
More languages
Output format
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