OECD data points to increasingly connected tax administrations

Regional patterns in digital tax administration

The report's 2025 data show administrations moving towards more integrated compliance systems. More than 80% are developing application programming interfaces, around 60% receive data directly from businesses' systems beyond payroll information, and more than 80% exchange bulk information with other government agencies.^[1]

What it means for business tax teams

For multinational groups, the report is an operational signal rather than a new tax rule. Online registration, return filing and payment services are widely available across personal, corporate and value added tax, with average online filing availability above 90% across those tax types. The OECD also notes progress on pre-filling VAT and corporate income tax returns, supported by technologies such as e-invoicing, although fully pre-filled business returns remain less common.^[1][2]

Data use differs across regions

The data are uneven by region. E-invoicing systems are a key source of tax-administration data in Latin America and the Caribbean, reported by 82% of administrations, and Central and West Asia, at 75%. Yet only 17% of administrations say their IT systems can routinely access data in taxpayers' natural systems, such as business software. These figures do not establish that every authority in a region collects a particular dataset or that a company faces a new local reporting obligation.^[3]

Practical response

Tax and finance teams can use the findings to map digital filing channels and data flows jurisdiction by jurisdiction. Groups should check that local entities can access the required business digital identity, that ERP and e-invoicing data reconcile with tax returns, and that processes can respond to third-party information requests. The regional statistics are a planning prompt, not a substitute for local law, tax-authority notices or filing calendars.^[1][2][3]

No new compliance requirement

The report draws on the OECD's Inventory of Tax Technology Initiatives and groups economies into seven regions to show adoption patterns. The OECD says the underlying inventory data were self-reported and had not been reviewed or validated by the organisation. The publication creates no new obligation, filing date or automatic data-access right for tax authorities; those consequences depend on each jurisdiction's own rules and systems.^[1][4]