Decalajul de TVA, rapoarte europene

llion, equivalent to 11.4% of the VAT Total Tax Liability (VTTL), representing a decrease of 1.1 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 24.0% to 11.4% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Greece is ranked 20th among the EU Member States. The actionable VAT policy gap stood at 36.1% in 2023, consisting of a VAT rate gap of 18.3%, a national policy-driven VAT exemption gap of 14.4%, and an EU policy-mandated VAT exemption gap of 3.4%. 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 Greece reportBack to countries Hungary In 2023, Hungary collected a total of €18 474 million in VAT revenue. The VAT compliance gap was estimated at €1 484 million, equivalent to 7.4% of the VAT Total Tax Liability (VTTL), representing an increase of 5.0 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 10.4% to 7.4% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Hungary is ranked 10th among the EU Member States. The actionable VAT policy gap stood at 23.5% in 2023, consisting of a VAT rate gap of 8.6%, a national policy-driven VAT exemption gap of 12.7%, 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 Hungary report Back to countries Ireland In 2023, Ireland collected a total of €20 195 million in VAT revenue. The VAT compliance gap was estimated at €1 832 million, equivalent to 8.3% of the VAT Total Tax Liability (VTTL), representing an increase of 6.0 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased from 5.5% to 8.3% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Ireland is ranked 14th among the EU Member States. The actionable VAT policy gap stood at 28.9% in 2023, consisting of a VAT rate gap of 18.2%, a national policy-driven VAT exemption gap of 7.2%, and an EU policy-mandated VAT exemption gap of 3.4%. 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 Ireland report Back to countries Italy In 2023, Italy collected a total of €141 199 million in VAT revenue. The VAT compliance gap was estimated at €25 012 million, equivalent to 15.0% 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 19.3% to 15.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Italy is ranked 22nd among the EU Member States. The actionable VAT policy gap stood at 32.1% in 2023, consisting of a VAT rate gap of 17.1%, a national policy-driven VAT exemption gap of 11.7%, and an EU policy-mandated VAT exemption gap of 3.4%. 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 Italy report Back to countries Latvia In 2023, Latvia collected a total of €3 851 million in VAT revenue. The VAT compliance gap was estimated at €220 million, equivalent to 5.4% of the VAT Total Tax Liability (VTTL), representing an increase of 3.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 10.1% to 5.4% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Latvia is ranked 7th among the EU Member States. The actionable VAT policy gap stood at 15.3% in 2023, consisting of a VAT rate gap of 3.8%, a national policy-driven VAT exemption gap of 7.3%, 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 Latvia report Back to countries Lithuania In 2023, Lithuania collected a total of €5 911 million in VAT revenue. The VAT compliance gap was estimated at €1 048 million, equivalent to 15.1% of the VAT Total Tax Liability (VTTL), representing an increase of 2.9 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 20.9% to 15.1% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Lithuania is ranked 23rd among the EU Member States. The actionable VAT policy gap stood at 17.7% in 2023, consisting of a VAT rate gap of 6.4%, a national policy-driven VAT exemption gap of 8.0%, and an EU policy-mandated VAT exemption gap of 3.3%. 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 Lithuania report Back to countries Luxembourg The estimates of Luxembourg’s VAT compliance gap fall outside plausible ranges. They show negative or near-zero values for several consecutive years, which is not feasible in practice as it implies that collected VAT exceeds theoretical liability. This particularly low VAT compliance gap was estimated following a major upward revision of Luxembourg’s VAT revenue data of up to 8.5% of revenues for recent years. Further research and discussions with the national authorities will be necessary in the future to reconcile VAT revenue and national accounts data in Luxembourg. Download Luxembourg report Back to countries Malta In 2023, Malta collected a total of €1 269 million in VAT revenue. The VAT compliance gap was estimated at €405 million, equivalent to 24.2% 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 26.0% to 24.2% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Malta is ranked 25th among the EU Member States. The actionable VAT policy gap stood at 22.7% in 2023, consisting of a VAT rate gap of 14.8%, a national policy-driven VAT exemption gap of 14.5%, and an EU policy-mandated VAT exemption gap of -6.6%. 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 Malta report Back to countries Netherlands In 2023, the Netherlands collected a total of €75 920 million in VAT revenue. The VAT compliance gap was estimated at €5 725 million, equivalent to 7.0% of the VAT Total Tax Liability (VTTL), representing a decrease of 2.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 11.2% to 7.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, the Netherlands is ranked 9th among the EU Member States. The actionable VAT policy gap stood at 21.1% in 2023, consisting of a VAT rate gap of 9.8%, a national policy-driven VAT exemption gap of 7.4%, 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 Netherlands report Back to countries Poland In 2023, Poland collected a total of €54 999 million in VAT revenue. The VAT compliance gap was estimated at €10 453 million, equivalent to 16.0% of the VAT Total Tax Liability (VTTL), representing an increase of 4.8 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased from 14.9% to 16.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Poland is ranked 24th among the EU Member States. The actionable VAT policy gap stood at 36.8% in 2023, consisting of a VAT rate gap of 18.6%, a national policy-driven VAT exemption gap of 16.1%, and an EU policy-mandated VAT exemption gap of 2.1%. 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 Poland report Back to countries Portugal In 2023, Portugal collected a total of €24 086 million in VAT revenue. The VAT compliance gap was estimated at €900 million, equivalent to 3.6% of the VAT Total Tax Liability (VTTL), representing a decrease of 0.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 7.9% to 3.6% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Portugal is ranked 4th among the EU Member States. The actionable VAT policy gap stood at 31.5% in 2023, consisting of a VAT rate gap of 14.2%, a national policy-driven VAT exemption gap of 11.8%, and an EU policy-mandated VAT exemption gap of 5.6%. 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 Portugal reportBack to countries Romania In 2023, Romania collected a total of €21 449 million in VAT revenue. The VAT compliance gap was estimated at €9 201 million, equivalent to 30.0% of the VAT Total Tax Liability (VTTL), representing an increase of 3.4 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 30.9% to 30.0% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Romania is ranked last among the EU Member States. The actionable VAT policy gap stood at 24.7% in 2023, consisting of a VAT rate gap of 10.6%, a national policy-driven VAT exemption gap of 11.8%, and an EU policy-mandated VAT exemption gap of 2.2%. 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 Romania report Back to countries Slovakia In 2023, Slovakia collected a total of €9 272 million in VAT revenue. The VAT compliance gap was estimated at €1 087 million, equivalent to 10.5% of the VAT Total Tax Liability (VTTL), representing a decrease of 1.0 percentage point compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 16.5% to 10.5% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Slovakia is ranked 19th among the EU Member States. The actionable VAT policy gap stood at 19.7% in 2023, consisting of a VAT rate gap of 7.1%, a national policy-driven VAT exemption gap of 7.8%, and an EU policy-mandated VAT exemption gap of 4.7%. 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 Slovakia report  Back to countries Slovenia In 2023, Slovenia collected a total of €5 150 million in VAT revenue. The VAT compliance gap was estimated at €264 million, equivalent to 4.9% of the VAT Total Tax Liability (VTTL), representing a decrease of 3.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased slightly from 4.8% to 4.9% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Slovenia is ranked 5th among the EU Member States. The actionable VAT policy gap stood at 28.8% in 2023, consisting of a VAT rate gap of 12.2%, a national policy-driven VAT exemption gap of 13.3%, and an EU policy-mandated VAT exemption gap of 3.3%. 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 Slovenia report  Back to countries Spain In 2023, Spain collected a total of €93 825 million in VAT revenue. The VAT compliance gap was estimated at €7 771 million, equivalent to 7.6% of the VAT Total Tax Liability (VTTL), representing an increase of 3.5 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 7.8% to 7.6% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Spain is ranked 11th among the EU Member States. The actionable VAT policy gap stood at 38.3% in 2023, consisting of a VAT rate gap of 16.5%, a national policy-driven VAT exemption gap of 18.7%, and an EU policy-mandated VAT exemption gap of 3.1%. 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 Spain report  Back to countries Sweden In 2023, Sweden collected a total of €48 132 million in VAT revenue. The VAT compliance gap was estimated at €2 712 million, equivalent to 5.3% of the VAT Total Tax Liability (VTTL), representing an increase of 1.8 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap increased from 1.5% to 5.3% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Sweden is ranked 6th among the EU Member States. The actionable VAT policy gap stood at 20.6% in 2023, consisting of a VAT rate gap of 8.2%, a national policy-driven VAT exemption gap of 9.9%, and an EU policy-mandated VAT exemption gap of 2.6%. 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 Sweden report  Back to countries Explore regions - estimates for EU candidate countries and potential candidatesThe VAT compliance gap estimates for EU candidate countries and potential candidates with sufficiently reliable data fell within the range observed for EU Member States. In 2023, the estimated VAT compliance gap was 5.4% in Georgia, 8.1% in Kosovo, and 24.6% in Albania. For Ukraine, the available estimate, derived only for the period before Russia’s full-scale aggression, amounted to 17.5% in 2021.Regarding the VAT policy gap, the estimates for EU candidate countries and potential candidates show substantial divergence from those for EU Member States, with some, such as Kosovo, recording a VAT policy gap as low as 16.5%. In 2023, the estimated VAT policy gap was 25.4% in Georgia, 27.5% in Albania, and 20.5% in Ukraine*.  This suggests that the VAT policy gap stands for a relatively smaller forgone revenue in these countries compared to the losses from VAT non-compliance. Contributing factors include a generally more limited use of reduced VAT rates and exemptions, as well as differences in economic structure – specifically, lower consumption of goods and services provided by non-taxable and exempt sectors. To a large extent, the latter includes non-actionable components of household final consumption such as public services and imputed rents. *Note: The estimates available for Ukraine refer to 2021.Report & Findings     Get the summary         Access the full data hub      Key fact and figuresAlbaniaGeorgiaKosovoUkraine AlbaniaIn 2023, Albania collected a total of €1768 million in VAT revenue. The VAT compliance gap was estimated at €578 million, equivalent to 24.6% of the VAT Total Tax Liability (VTTL), representing an increase of 4.1 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 32.7% to 24.6% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Albania is ranked above that level. The VAT policy gap stood at 27.5% in 2023, consisting of a VAT rate gap of 1.1%, and a VAT exemption gap of 26.4%. Download Albania report Back to countries Georgia In 2023, Georgia collected a total of €2 967 million in VAT revenue. The VAT compliance gap was estimated at €169 million, equivalent to 5.4% of the VAT Total Tax Liability (VTTL), remaining unchanged compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 9.2% to 5.4% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Georgia is ranked below that level. The VAT policy gap stood at 25.4% in 2023, consisting of a VAT rate gap of 7.3%, and a VAT exemption gap of 18.0%. Download Georgia report Back to countries Kosovo In 2023, Kosovo collected a total of €1 350 million in VAT revenue. The VAT compliance gap was estimated at €119 million, equivalent to 8.1% of the VAT Total Tax Liability (VTTL), representing a decrease of 3.4 percentage points compared to 2022. Between 2019 and 2023 the VAT compliance gap decreased from 18.4% to 8.1% (as shown in the figure). With an EU VAT compliance gap of approximately 9.5%, Kosovo is ranked below that level. The VAT policy gap stood at 16.5% in 2023, consisting of a VAT rate gap of 9.3%, and a VAT exemption gap of 7.2%. Download Kosovo report Back to countries Ukraine In