VAT gap in the EU : 2023 report

This report aims to support tax administrations in their VAT gap monitoring efforts. It scrutinises VAT compliance gaps and VAT policy gaps in all EU Member States using a standardised methodology and data sources, which allows for comparisons across time and against other Member States. The estimates provided in this report serve for some administrations as a reference point for own analyses. For other administrations that do not prepare own estimates of the VAT compliance gap and VAT expenditures, the estimates presented in this report are the primary source information on VAT gaps.