Summary
- The EU VAT framework (VAT Directive, Regulation 904/2010) uses various instruments to combat fraud.
- Key tools include VIES, Eurofisc, OLAF, the EPPO for cross-border prosecutions, and the Transaction Network Analysis (TNA) tool.
- The VAT in the Digital Age (ViDA) initiative, with Digital Reporting Requirements, aims to accelerate fraud detection from months to near real-time.
Sources
- VAT Directive (2006/112/EC)
- Regulation (EU) No 904/2010
- VIES
- Eurofisc
- OLAF (European Anti-Fraud Office)
- European Public Prosecutor’s Office (EPPO)
- Transaction Network Analysis (TNA)
- VAT in the Digital Age (ViDA)
- Podatki
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