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9.19.            Administrative data also includes VAT declarations. When VAT covers services, those declarations are a promising means of identifying, for statistics purposes, the mode of the international supply of services (especially modes 2 and 4). VAT information is often reported monthly and covers most business units in the economy. In addition,  since the main principles of the VAT systems of different countries are similar, the systems share features, items and even details that can be used for statistical purposes in many countries.


Next: C.2. Customs records for estimating the value of resident/non-resident trade and related transport and insurance services



[1] As used by tax authorities, definitions of the terms “foreign” and “income” may differ significantly from those used in the compilation of statistics on the international supply of services. The compiler should take care, in using tax data directly in the compilation of such statistics, that any such differences are accounted for.

[2] See BPM6 Compilation Guide, para. 6.46.