VAT gap in the EU : country report 2024 : Czechia

The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission's ongoing efforts to improve VAT compliance and revenue collection, these 27 country reports provide in-depth analyses of the VAT Gap at a national level. Each report offers a detailed examination of a specific Member State's VAT Gap trends, key drivers, and the impact of policy measures. By breaking down the data country by country, the reports serve as essential resources for national tax administrations, policymakers, and researchers seeking targeted insights without navigating the full EU-wide analysis. The reports also explore how economic shocks, such as the COVID-19 pandemic, and evolving business models, including e-commerce and digital payments, influence VAT compliance. They assess how policy instruments and administrative measures can mitigate revenue losses and enhance tax collection efficiency. With clear data visualisation and actionable insights, these reports equip stakeholders with the knowledge needed to design more effective tax policies and enforcement strategies. Explore the individual country reports to gain a deeper understanding of VAT collection dynamics and contribute to the ongoing efforts to close the VAT Gap across the EU.