{"id":2691,"date":"2019-09-25T11:46:16","date_gmt":"2019-09-25T11:46:16","guid":{"rendered":"https:\/\/way2vat.com\/?p=2691"},"modified":"2022-11-02T19:30:39","modified_gmt":"2022-11-02T19:30:39","slug":"why-havent-we-closed-the-vat_gst-gap","status":"publish","type":"post","link":"https:\/\/way2vat.com\/why-havent-we-closed-the-vat_gst-gap\/","title":{"rendered":"Why haven\u2019t we closed the VAT\\GST gap?"},"content":{"rendered":"
In the last few years, the EU has been losing as much as \u20ac150 billion every year in unpaid VAT\\GST – most of it due to VAT\\GST fraud like missing trader fraud<\/u><\/span><\/a> and carousel fraud. Countries have been doing their best to clamp down on unpaid VAT\\GST, with little success.<\/p>\n The most recent annual VAT\\GST gap study, in 2017<\/u><\/span><\/a>, brought news of mixed success for EU-wide VAT\\GST payments. In 2017, the EU as a whole lost \u20ac137 billion in VAT\\GST revenue. This reveals a drop of \u20ac8 billion from 2016, and the 2016 VAT\\GST gap was itself \u20ac7.8 billion less than the year before. The VAT\\GST gap has been shrinking for 5 years in a row, and it\u2019s predicted to drop another \u20ac7 billion to under \u20ac130 billion in 2018.<\/p>\n However, it\u2019s moving very slowly. Even if it continues to decrease by \u20ac8 billion each year, it will still take another 17 years before \u2018only\u2019 \u20ac10 billion goes missing. EU member states need the revenue lost to VAT\\GST fraud in order to fund infrastructure and services for citizens, so it\u2019s not a victimless crime.<\/p>\n The 2017 VAT\\GST gap report reveals interesting variations between the VAT\\GST gap of different EU member states. Across Europe, Italy lost the most money to VAT\\GST fraud and miscalculations, with a VAT\\GST gap of around \u20ac33.5 billion, but Romania\u2019s VAT\\GST gap is the largest in percentage terms, at 36%. Other points to note include:<\/p>\n Greece and Lithuania have the next highest VAT\\GST gaps, of 34% and 25% respectively<\/p>\n<\/li>\n Sweden, Luxembourg, and Cyprus have VAT\\GST gaps of only 1% on average<\/p>\n<\/li>\n<\/ul>\n The VAT\\GST gap report reveals that member states are doing their best to cut down on the loss of VAT\\GST revenues. 25 states succeeded in reducing their VAT\\GST gap, and only 3 saw the VAT\\GST gap increase.<\/p>\n Malta, Poland, and Cyprus shrank their VAT\\GST gap by the most percentage points, with drops of 7%, 6%, and 4% respectively.<\/p>\n<\/li>\n Slovenia, Italy, Luxembourg, Slovakia, Portugal, the Czech Republic, and France managed to reduce their VAT\\GST gap by 2% or more.<\/p>\n<\/li>\n The VAT\\GST gap grew in Greece by 2.6%, and in Latvia by 1.9%.<\/p>\n<\/li>\n Germany saw a very small rise in the VAT\\GST gap of 0.2%.<\/p>\n<\/li>\n<\/ul>\n Although it\u2019s clear that countries are doing all they can to improve their VAT\\GST revenue, there\u2019s only so much they can do. Even the biggest reduction of the VAT\\GST gap was only by 7%. This is because the vast majority of missing VAT\\GST revenue is due to fraud<\/u><\/span><\/a>, specifically cross-border missing trader fraud<\/u><\/span><\/a> and carousel fraud. These fraud rings take advantage of the complicated cross-border VAT\\GST reclaim requirements to hide their VAT\\GST obligations from every government<\/p>\n Another significant cause of missing VAT\\GST revenue comes from eCommerce VAT\\GST fraud. Often this occurs in all innocence, because cross-border eCommerce traders don\u2019t know about their VAT\\GST obligations in different EU member states, but the result is the same. Individual tax authorities are unable to investigate eCommerce fraud, because the payment transaction information is entirely online, and often hosted on platforms that fall outside of the tax authorities\u2019 jurisdiction.<\/p>\n When it comes to cross-border VAT\\GST fraud, EU member states can\u2019t be effective when they act alone. They are all waiting for new EU-wide VAT\\GST reforms<\/u><\/span><\/a> that will give them greater ability to share information, and introduce a simpler system that leaves fewer places for fraudsters to hide.<\/p>\n A simpler system may also make things easier for honest companies who genuinely deserve VAT\\GST refunds. For all the details about filing successful VAT\\GST reclaims in the EU and other countries around the world, download our eBook<\/u><\/span><\/span><\/a>.<\/p>\n Like our FB page<\/u><\/span><\/a> and follow us on LinkedIn<\/u><\/span><\/a> for news and updates!<\/p>\n","protected":false},"excerpt":{"rendered":" In the last few years, the EU has been losing as much as \u20ac150 billion every year in unpaid VAT\\GST – most of it due to VAT\\GST fraud like missing trader fraud and carousel fraud. Countries have been doing their best to clamp down on unpaid VAT\\GST, with little success. The VAT\\GST Gap is Narrowing, […]<\/p>\n","protected":false},"author":1,"featured_media":4741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,1],"tags":[],"class_list":["post-2691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vatgst"],"acf":[],"yoast_head":"\nThe VAT\\GST Gap is Narrowing, But Not Fast Enough<\/h3>\n
A Closer Look at the VAT\\GST Gap<\/h3>\n
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Without EU Reforms, Options are Limited<\/h3>\n