Source: European Parliament
According to a document prepared for the Commission, ‘Study and Reports on the VAT Gap in the EU-28 Member States’, the EU’s widest VAT gap is 50 times the size of the narrowest: in 2017, the VAT gap was 0.6% in Cyprus but 35.5% in Romania. A sharing of best practices could help countries with high tax evasion levels to establish a more efficient tax collection system, without the need for further harmonisation of European legislation.
1 Does the Commission have information explaining the discrepancies between Member States’ VAT gaps?
2 Is the Commission planning to analyse the most efficient practices for tackling VAT evasion, in countries with a narrow VAT gap, and recommend those practices to countries with a wide VAT gap?