If you are transporting goods (including postal consignments) into or via the EU, Northern Ireland, Norway, or Switzerland by road, you will have to submit new safety and security data prior to the goods' arrival. The data has to be lodged in the EU's new advance cargo information system -...

The special scheme for small enterprises ('SME scheme') allows small enterprises to sell goods and services to their customers without charging VAT (VAT exemption) and to get some simplifications regarding their compliance and invoicing obligations. This scheme is optional, so small enterprises...

From 1 January 2025, EU small businesses can use the VAT exemption in Member States where they are not established. They can do this through a single registration in the Member State of establishment, allowing them to fully benefit from the EU internal market.

Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax authorities. This type of fraud...

A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...

The VAT compliance gap measures the difference between the VAT revenue that would be collected in the case of full compliance and the actual revenue collected. The actionable VAT policy gap measures the VAT revenue foregone due to those reduced VAT rates and exemptions which could, in principle,...

Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. It serves as one of the core revenue sources for the general government of EU Member States. In 2023, the VAT revenue-to-GDP ratio amounted to 7.2% of...

The Directorate-General for Taxation and Customs Union (DG TAXUD) and the European Union Intellectual Property Office (EUIPO) have partnered to release annual reports detailing the efforts made by customs, police, and market surveillance authorities to enforce IP rights in the European Union...

This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...