This research project will address the application of the value added tax (VAT) within the metaverse. As is clear, the metaverse is a technology that has the potential to revolutionize the way you interact with the digital world. In the coming years, the metaverse is expected to generate a significant economic impact, and the result on the global economy and its effect will be known. On the other hand, the means of income and the sectors that benefit the most from it will be carried out, such as individuals and/or companies that generate solid profitability based on this new technology. Also, the collection of value added tax VAT in the virtual world environment, as you know, VAT is an indirect tax that occurs when making a sale of goods or services, in the same way implementing the tax is through regulation , tax education and the cooperation of states at the international level guaranteeing compliance and promoting tax transparency. Furthermore, tax enforcement in the metaverse can have a positive impact for the global economy.