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...

This guide aims to provide a better understanding of the EU legislation relating to the new rules concerning the special scheme for small enterprises applicable from 1 January 2025 as well as to clarify the practical application of these rules. The guide is mainly addressed to small enterprises...

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...

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...

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...

This report presents an assessment of personal income tax (PIT) and social security contributions (SSC) compliance gap estimation methodologies to inform a methodological and operational framework for yearly EU27 and per Member State gap estimations. The analysis comprehensively covers the...

The 2020 action plan "Taking the Customs Union to the Next Level" recognises the importance of robust customs control systems. In the Multiannual Financial Framework 2021-2027, the European Commission has thus introduced the Integrated Border Management Fund - of which the Customs Control...

This study is about practices for the procurement of customs control equipment by customs administrations in the EU. It took place following the launch of the Customs Control Equipment Instrument (CCEI), a funding programme to bring the equipment of all Member States up to a high level, and...