- In 2022, the Dutch VAT compliance gap and VAT policy gap slightly increased, as reported by State Secretary Van Oostenbruggen in response to the European Commission’s ‘VAT gap in the EU, report 2024’.
- The VAT compliance gap represents the difference between potential and actual tax revenues due to non-compliance, primarily attributed to non-fraud-related causes, according to the Tax and Customs Administration.
- The larger-than-average VAT policy gap in the Netherlands is mainly due to significant exemptions in the public and financial sectors and extensive use of reduced VAT rates
Source Taxlive
