One of the ongoing reform efforts of the Pakistani government focusses on the interprovincial harmonisation process of the regulatory framework for VAT on services. Perspectives and potential reform areas, amongst other rules for the place of supply of services and sales tax treatment of import of services are being discussed. For this purpose, a study tour on the administration of value added tax (VAT) across jurisdictions was to take place from July 16 to 23 2022. The study tour was meant to be for a group of officials from the revenue authorities at province level as well as the Federal Board of Revenue (FBR) of Pakistan to Berlin, Germany. Focus of the study tour was the legislation and procedures on VAT applicable to inter-jurisdiction supplies of services amongst other to international transactions with EU and non-EU jurisdictions. The objective of the Study Tour was to enhance capacities of participants in designing effective measures for Pakistan’s domestic process of harmonisation of sales tax on services across different provinces of Pakistan.

The assignment consisted of:

• Preparing and supporting the conduct of the Study Tour, coordinating the development of the individual presentations as well as moderating the workshops and discussions.
• Envisaging a format of the event based on presentations by selected national (German) and international experts representing the view of main national stakeholders regarding the STS.