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The concept of Tax Gaps, Report III: MTIC Fraud Gap estimation methodologies
(Publications Office of the European Union, 2021)
VAT is an important tax, contributing to about one fifth of total tax levied by Member States. The EU Member States are missing EUR 147 billion or about 12% of the VAT revenue (2016 VAT Gap). A part of the loss can be ...
VAT gap report 2020
(Publications Office of the European Union, 2020-09-17)
The VAT GAP is the overall difference between the expected VAT revenue and the amount actually collected.