Study and Reports on the VAT Gap in the EU-28 Member States:
2017 Final Report

Please find below  the information about the VAT GAP in the 28 EU Member States.
The report presents estimates of the VAT Gap for the year 2015, as well as updated estimates for the years 2011-2014. The VAT Gap is the difference between the amount of VAT revenue actually collected and the theoretical amount that was expected to be collected, given the observed information on the country’s economy and the actual VAT legislation.
VAT Gap cannot be treated as an equivalent of VAT fraud. Apart from VAT fraud and tax evasion and avoidance, the VAT Gap can be influenced by bankruptcies and tax arrears, as well as reporting problems in national accounts. The VAT Gap in the EU amounted to EUR 151.5 billion in 2015.
An important change in the VAT rules in 2015 came with the introduction of the MOSS regime and three Member States changed the level and scope of VAT rates.  Nominal VAT revenues increased on average by 4.5 percent which is a combination of economic growth (2.9 percent) and an increase in VAT compliance (2.4 percent).

The share of the VAT Gap  decreased in 20 Member States, and increased only in 7 out of the total 27 Member States. The smallest Gaps were observed in Sweden , Spain and Croatia. The largest Gaps were registered in Romania, Slovakia, and Greece.

Please click HERE to read the full report.

VAT Gap as a percent of the VTTL in EU-27 Member States, 2015 & 2014

Percentage point change in VAT Gap (2015 over 2014)

Source: „Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report”

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