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OECD: Design and operation of digital continuous transactional reporting (DCTR) regimes for VAT

OECD report provides guidance to help jurisdictions develop and operate DCTR regimes.

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january 12, 2026

The Organisation for Economic Co-operation and Development (OECD) has published a report examining the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT).

According to an OECD release (January 10, 2026), the report—Digital Continuous Transactional Reporting for Value Added Tax—provides guidance to help jurisdictions develop and operate DCTR regimes. The aim is to facilitate compliance and administration while promoting greater international consistency.

The report addresses six key areas:

  • Strategic approaches to introducing DCTR
  • Digital invoicing as the foundation of DCTR
  • Measures to support business compliance
  • Information security
  • Interoperability
  • Long-term sustainability of DCTR regimes

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