- The study finds that implementing SAF-T reporting in Portugal, Lithuania, and Poland reduced the VAT gap.
- Using a multi-period Difference-in-Differences approach, it concludes SAF-T can improve VAT compliance and narrow revenue losses.
- Higher ICT spending on tax administration is associated with a lower VAT gap.
- Countries with a higher ratio of domestic turnover to intra-community supply of goods also tend to have a lower VAT gap where SAF-T is implemented.
Source: ekonomista.pte.pl
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.
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