- The EU’s annual VAT report shows a larger gap between expected and actual VAT revenues in 2022, totaling 89 billion euros in lost tax income.
- Causes include bankruptcies, administrative errors, tax avoidance, fraud, and economic conditions.
- Fraud accounts for about a quarter of the gap, with other factors contributing to the rest.
- The VAT compliance gap in the Netherlands is estimated at 7.9 percent in 2022, equating to 5.9 billion euros in missed revenues.
- This is an increase from the previous year and above the EU average.
- The increase is largely due to a revision of national accounts by CBS, adjusting household consumption upwards by 6 percent.
- The Dutch tax authority is working on prevention, service, and targeted oversight to reduce the gap.
- The 2025 plan focuses on VAT fraud, including carousel and international network fraud.
- European cooperation includes new VAT rules for the digital age and expanded Eurofisc with data analysis tools.
- The Import One Stop Shop system is promoted to simplify cross-border online sales VAT compliance.
Source: fiscaalvanmorgen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
