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DCTR for VAT: The Global Shift to Real-Time Compliance — And Why the Caribbean Should Pay Attention
January 16, 2026by Dr Dawkins Brown
VAT/GST administrations around the world are steadily moving from periodic, retrospective reporting toward near real-time visibility of transactional activity. The catalyst is a family of reforms commonly grouped under Digital Continuous Transactional Reporting (DCTR)—a model in which VAT-registered businesses are required to transmit invoice data (or the invoice itself) to the tax authority on a...
