Decalajul de TVA, rapoarte europene

EU VAT Gap Report €128 billion VAT compliance gapAmount of VAT legally due but not collected in 2023 due to non-compliance, insolvency, and administrative errors; +1.6 pp. compared to 2022€742 billion Actionable VAT policy gapVAT revenue foregone due to policy choices to apply VAT exemptions and reduced VAT rates. Report & Findings     Get the summary         Access the full data hub      Key fact and figuresRelevanceTwo VAT gap indicators are analysed: The VAT compliance gap is the estimated difference between potential VAT revenue under full compliance and the actual amount collected by tax authorities. The VAT policy gap represents an estimate of the VAT revenues forgone due to the application of reduced VAT rates and exemptions, compared to a single, flat statutory VAT rate.It is important to monitor the VAT gap indicators since:VAT contributes to both national and EU budgets.Estimates of the VAT compliance gap are sometimes used as an indicator for the effectiveness of VAT collection.Lost VAT revenues have a negative impact on government spending on public goods and services such as schools, hospitals, and transport.Studies on the scale of the VAT compliance gap help the Commission develop well-targeted measures to improve VAT compliance.Variations between EU countries in the estimated VAT compliance gap can point to differences among Member States in terms of tax compliance, fraud, avoidance, bankruptcies, insolvencies, and the performance of tax administrations. VAT gap in Europe – report 2025 VAT Gap Report 2025The 2025 report offers fresh VAT compliance gap estimates, a more detailed breakdown of the VAT policy gap, and, for the first time: coverage of EU candidate countries. The report adds new case studies, clearer methodological explanations, and updated past estimates, providing the most comprehensive overview yet of VAT performance across Europe.Report11 December 2025 The main results for the VAT compliance gap, the development of the VAT compliance gap between 2019 and 2023, and the actionable VAT policy gap can be viewed for each Member State in separate maps below. VAT compliance gapThe VAT compliance gap represents the difference between the revenue that would be collected if all taxpayers were compliant with the tax rules and the actual revenue. This difference encompasses a wide range of sources of forgone receipts, from the legal exploitation of loopholes in tax systems to evasion or organized large-scale tax fraud. Non-compliance can also be unintentional, resulting from administrative errors, omissions, non-fraudulent bankruptcies, and other factors. The VAT compliance gap in 2023 in the EU Member States, EU candidate countries, and potential candidates, is shown in the map below. The VAT compliance gap is presented in % of the VAT Total Tax Liability (VTTL). Development of VAT compliance gap between 2019 and 2023The VAT compliance gap has decreased between 2019 and 2023 in most EU Member States. In the EU, the VAT compliance gap in 2023 amounted to 9.5% of the VAT Total Tax Liability (VTTL). Compared to 2019, the VAT compliance gap decreased by 1.6 percentage points. The development of the VAT compliance gap in EU Member States, EU candidate countries, and potential candidates between 2019 and 2023 is shown in the map below. The VAT compliance gap is presented in % of the VAT Total Tax Liability (VTTL). VAT policy gap The VAT policy gap analysis presented in VAT gap in Europe - report 2025 has undergone substantial revisions compared to previous studies. The new breakdown distinguishes between elements that fall under the discretion of national administrations and those required by EU law. The actionable VAT policy gap refers to revenue foregone due to reduced rates and exemptions that could, in principle, be lifted. It consists of the VAT rate gap, the national policy-driven VAT exemption gap, and the EU policy-mandated VAT exemption gap. Beyond this breakdown, the report further decomposes the VAT policy gap to attribute forgone revenue to specific types of goods and services and sectors of economic activity. The actionable VAT policy gap in 2023 is shown in the map below.At this stage, estimates of the actionable VAT policy gap and its components are displayed only for EU Member States. The VAT policy gap is presented in % of the notional ideal VAT revenue. VAT rate gapVAT rate gap is the theoretical VAT revenue loss due to the application of reduced VAT rates. National policy-driven VAT exemption gapThe national policy-driven VAT exemption gap includes exemptions under the discretion of Member State administrations. It consists of revenue forgone from services falling under Article 137 (such as real estate and certain financial services), from the SME scheme, and from national exemptions applied under standstill clauses or derogations. EU policy-mandated VAT exemption gapThe EU policy-mandated VAT exemption gap includes exemptions required under EU law where Member States have limited discretion. These include services and activities in the public interest under Article 132, such as education, healthcare, postal services, welfare, cultural activities, and sport, as well as insurance services and gambling and betting under Article 135. Detailed results per selected regionYou can find the main results for the EU, Member States, and EU candidate countries and potential candidates on this website. For more details on the results, methodology, and case studies please download the full report or the executive summary. The main results are summarised in the infographic. Explore regions - estimates for the EU and Member States European UnionAustriaBelgiumBulgariaCroatiaCyprusCzechiaDenmarkEstoniaFinlandFranceGermanyGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgMaltaNetherlandsPolandPortugalRomaniaSlovakiaSloveniaSpainSweden European UnionIn 2023, total VAT revenue amounted to €1 223 billion in the EU. The VAT compliance gap was estimated at €128 billion or 9.5% of the VAT total tax liability (VTTL), an increase of 1.6 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 11.1% to 9.5%. The development in between is displayed in the figure below. The total VAT policy gap was 50.5% of the notional ideal revenue in 2023 - an increase of 0.6 percentage points compared to 2022. Between 2019 and 2023, the VAT policy gap increased slightly from 49.4% to 50.5%. About 12.3% of the 2023 notional ideal revenue loss can be attributed to the application of reduced, super-reduced, and zero (i.e., exemption with the right to deduct) VAT rates. The VAT exemption gap, representing revenue forgone due to exemptions without the right to deduct input tax and certain components of household final consumption excluded from the VAT base, accounted for roughly 38.3% of the notional ideal revenue.  Of the latter component, the main source of revenue loss was the non-actionable part (23.3% on the notional ideal revenue). The national policy-driven VAT exemption gap stood at 11.4%, which was slightly below the VAT rate gap. The EU policy-mandated VAT exemption gap was estimated at 3.6% of the notional ideal revenue in 2023.Report & Findings     Get the summary         Access the full data hub      Key fact and figures Austria In 2023, Austria collected a total of €37 891 million in VAT revenue. The VAT compliance gap was estimated at €392 million, equivalent to 1.0% of the VAT Total Tax Liability (VTTL), representing a decrease of 2.0 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 6.8% to 1.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Austria is ranked 1st among the EU Member States. The actionable VAT policy gap stood at 25.8% in 2023, consisting of a VAT rate gap of 17.7%, a national policy-driven VAT exemption gap of 5.3%, and an EU policy-mandated VAT exemption gap of 2.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Austria report Back to countries BelgiumIn 2023, Belgium collected a total of €37 413 million in VAT revenue. The VAT compliance gap was estimated at €5 230 million, equivalent to 12.3% of the VAT Total Tax Liability (VTTL), representing an increase of 0.6 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 13.2% to 12.3% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Belgium is ranked 21st among the EU Member States. The actionable VAT policy gap stood at 27.6% in 2023, consisting of a VAT rate gap of 13.1%, a national policy-driven VAT exemption gap of 9.5%, and an EU policy-mandated VAT exemption gap of 5.0%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Belgium reportBack to countries Bulgaria In 2023, Bulgaria collected a total of €8 324 million in VAT revenue. The VAT compliance gap was estimated at €781 million, equivalent to 8.6% of the VAT Total Tax Liability (VTTL), representing an increase of 2.3 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 9.3% to 8.6% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Bulgaria is ranked 15th among the EU Member States. The actionable VAT policy gap stood at 11.1% in 2023, consisting of a VAT rate gap of 4.2%, a national policy-driven VAT exemption gap of 5.8%, and an EU policy-mandated VAT exemption gap of 1.2%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Bulgaria report Back to countries Croatia In 2023, Croatia collected a total of €10 492 million in VAT revenue. The VAT compliance gap was estimated at €875 million, equivalent to 7.7% of the VAT Total Tax Liability (VTTL), representing a decrease of 3.7 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased from 4.0% to 7.7% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Croatia is ranked 12th among the EU Member States. The actionable VAT policy gap stood at 22.8% in 2023, consisting of a VAT rate gap of 15.4%, a national policy-driven VAT exemption gap of 5.6%, and an EU policy-mandated VAT exemption gap of 1.8%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Croatia reportBack to countries Cyprus In 2023, Cyprus collected a total of €2 979 million in VAT revenue. The VAT compliance gap was estimated at €101 million, equivalent to 3.3% of the VAT Total Tax Liability (VTTL), representing a decrease of 3.0 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 11.0% to 3.3% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Cyprus is ranked 3rd among the EU Member States. The actionable VAT policy gap stood at 23.6% in 2023, consisting of a VAT rate gap of 14.8%, a national policy-driven VAT exemption gap of 4.9%, and an EU policy-mandated VAT exemption gap of 3.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Cyprus reportBack to countries Czechia In 2023, Czechia collected a total of €23 859 million in VAT revenue. The VAT compliance gap was estimated at €2 087 million, equivalent to 8.0% of the VAT Total Tax Liability (VTTL), representing a decrease of 0.2 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 14.6% to 8.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Czechia is ranked 13th among the EU Member States. The actionable VAT policy gap stood at 18.4% in 2023, consisting of a VAT rate gap of 7.3%, a national policy-driven VAT exemption gap of 8.6%, and an EU policy-mandated VAT exemption gap of 2.5%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Czechia reportBack to countries Denmark In 2023, Denmark collected a total of €34 120 million in VAT revenue. The VAT compliance gap was estimated at €3 314 million, equivalent to 8.9% of the VAT Total Tax Liability (VTTL), representing an increase of 0.9 percentage point compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 11.2% to 8.9% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Denmark is ranked 16th among the EU Member States. The actionable VAT policy gap stood at 12.2% in 2023, consisting of a VAT rate gap of 0.7%, a national policy-driven VAT exemption gap of 8.6%, and an EU policy-mandated VAT exemption gap of 3.0%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Denmark reportBack to countries Estonia In 2023, Estonia collected a total of €3 476 million in VAT revenue. The VAT compliance gap was estimated at €398 million, equivalent to 10.3% of the VAT Total Tax Liability (VTTL), representing an increase of 5.1 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased from 5.9% to 10.3% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Estonia is ranked 18th among the EU Member States. The actionable VAT policy gap stood at 15.2% in 2023, consisting of a VAT rate gap of 2.5%, a national policy-driven VAT exemption gap of 10.4%, and an EU policy-mandated VAT exemption gap of 2.3%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Estonia reportBack to countries Finland In 2023, Finland collected a total of €25 087 million in VAT revenue. The VAT compliance gap was estimated at €777 million, equivalent to 3.0% of the VAT Total Tax Liability (VTTL), representing an increase of 0.9 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 4.7% to 3.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Finland is ranked 2nd among the EU Member States. The actionable VAT policy gap stood at 20.4% in 2023, consisting of a VAT rate gap of 8.7%, a national policy-driven VAT exemption gap of 8.1%, and an EU policy-mandated VAT exemption gap of 3.6%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Finland reportBack to countries France In 2023, France collected a total of €206 049 million in VAT revenue. The VAT compliance gap was estimated at €12 121 million, equivalent to 5.6% of the VAT Total Tax Liability (VTTL), representing an increase of 0.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 6.8% to 5.6% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, France is ranked 8th among the EU Member States. The actionable VAT policy gap stood at 26.7% in 2023, consisting of a VAT rate gap of12.1%, a national policy-driven VAT exemption gap of 10.4%, and an EU policy-mandated VAT exemption gap of 4.2%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download France reportBack to countries Germany In 2023, Germany collected a total of €289 965 million in VAT revenue. The VAT compliance gap was estimated at €31 295 million, equivalent to 9.7% of the VAT Total Tax Liability (VTTL), representing an increase of 3.1 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 10.5% to 9.7% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Germany is ranked 17th among the EU Member States. The actionable VAT policy gap stood at 24.0% in 2023, consisting of a VAT rate gap of 8.3%, a national policy-driven VAT exemption gap of 11.7%, and an EU policy-mandated VAT exemption gap of 3.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were applied, the actionable VAT policy gap would be 0%. Download Germany reportBack to countries Greece In 2023, Greece collected a total of €19 756 million in VAT revenue. The VAT compliance gap was estimated at €2 532 mi