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      From tightening data expectations to the spread of real time digital reporting, indirect tax is moving rapidly up the corporate agenda. Value Added Tax (VAT) and Goods and Services Tax (GST) are no longer seen only as compliance costs; they are now recognised as strategic issues that affect cash flow, risk, and the quality of financial data across the business.

      The 2026 Indirect Tax Benchmarking Survey explores how leading organisations are responding to this shift. It examines the mounting pressure on data quality, the constraints posed by legacy ERP systems and manual workarounds, and the growing role of technology, including AI, automation, and analytics, in managing today’s more demanding VAT/GST landscape.

      The report aims to provide tax leaders with practical insight into how operating models, data, and technology are evolving. It helps organisations in benchmarking their own approaches, understanding the key challenges, from skills gaps to fragmented e-invoicing ownership, and identifying where to invest to build a more robust, future ready indirect tax function.

      Key actions to help indirect tax teams prepare for the future

      Improve data quality and cut manual fixes

      Use AI and stronger system controls to lift VAT/GST data quality and reduce corrective work.

      Centralise and scale compliance

      Move toward more centralised and externally supported VAT/GST compliance models to boost consistency and control.

      Build technology and process capabilities

      Develop the indirect tax team’s skills in data, technology and process design to meet new digital demands.

      Reinforce VAT/GST control frameworks

      Extend control frameworks to focus on transaction level controls, especially in higher risk countries and regimes.

      Define clear ownership and align on e-invoicing

      Clarify responsibilities across Tax, Finance and IT, encourage closer collaboration, and streamline tooling between global platforms and mandatory local solutions.



      2026 KPMG Indirect Tax Benchmarking Survey

      Benchmarking Indirect Tax in a data-driven era

      Explore the key findings from the 2026 Indirect Tax Benchmarking Survey.


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      Elaine Koh

      Partner, Head of Indirect Tax

      KPMG in Singapore