lunedì 24/07/2023 • 06:00
The loss of VAT revenue in the EU is increasingly dizzying and is due, in part, to particular VAT frauds committed in the various EU states. The Commission thus decided to intervene to stem this phenomenon, seeking on the one hand to strengthen the existing structures (Eurofisc, Europol, EPPO and OLAF) and on the other by amending the EU legislation. What to expect?
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VAT GAP Report 2022
The VAT GAP is an estimate of the overall difference between the expected VAT revenue and the amount actually collected. EU Member States lost an estimated €93 billion in Value-Added Tax (VAT) revenues in 2020, according to the 2022 Report on the VAT Gap released by the European Commission. Though still extremely high, the 'VAT Gap' – the estimated difference between expected revenues in EU Member States and the revenues actually collected – dropped by approximately €31 billion compared to the 2019 figures. This increase in VAT compliance can be explained to some extent by the effect of government support measures introduced in response to the COVID-19 pandemic, which were contingent on paying taxes. However, the VAT Gap clearly remains an important problem, at a time when governments need sustainable revenues to help weather today's economic uncertainty.
EU Member States are losing billions of euros in VAT revenues because of tax fraud and inadequate tax collection systems.
The VAT Gap provides an estimate of the VAT revenue loss due to tax fraud, tax evasion, tax avoidance and optimisation practices, bankruptcies, financial insolvencies, as well as miscalcula
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