Decalajul de TVA, rapoarte europene

2021, Ukraine collected a total of €16 748 million in VAT revenue. The VAT compliance gap was estimated at €3 553 million, equivalent to 17.5% of the VAT Total Tax Liability (VTTL), representing a decrease of 9.7 percentage points compared to 2020. Between 2019 and 2021 the VAT compliance gap decreased from 28.5% to 17.5% (as shown in the figure). With an EU VAT compliance gap of approximately 7.2% in 2021, Ukraine is ranked above that level. The VAT policy gap stood at 20.5% in 2021, consisting of a VAT rate gap of 3.2%, and a VAT exemption gap of 17.4%. Download Ukraine report Back to countries Reports 2009 - 2025 YearReport2025Full Report – Executive Summary – Infographic – Data hub –  Tables Report – Graphs Report – Tables Country Chapter 2024Report - Executive Summary - Infographic - Tables Report - Graphs Report - Tables Country Chapter 2023Report - Executive Summary - Infographic - Tables Report - Graphs Report - Tables Country Chapter 2022 Report - Executive Summary - Infographic - Tables Report - Graphs Report - Tables Country Chapter 2021 VAT Gap in the EU – Report 2021 - Infographic2020 Study and reports on the VAT gap in the EU-28 Member States 2019 Study and reports on the VAT gap in the EU-28 Member States 2018 Study and reports on the VAT gap in the EU-28 Member States 2017 Study and reports on the VAT gap in the EU-28 Member States 2016 Study and reports on the VAT gap in the EU-28 Member States 2015 Study to quantify and analyse the VAT gap in the EU Member States 2014 2012 update report to the study to quantify and analyse the VAT gap 2013 Study to quantify and analyse the VAT gap in the EU-27 Member States 2009 Study to quantify and analyse the VAT gap in the EU-25 Member States VAT compliance gap due to MTIC fraud Missing trader intra-Community fraud (MTIC fraud) is a prominent form of VAT non-compliance. This type of fraud exploits VAT-free trade of goods and services between EU Member States. Fraudsters acquire goods and services VAT-free from another Member State, supply them to other businesses and charge VAT, before disappearing without remitting the VAT to the tax authorities (hence the term ‘missing trader’). We refer to VAT revenues lost due to this type of fraud as the ‘MTIC gap’. The European Commission concluded a project to develop a methodology for estimating the MTIC gap. The first phase of the project assessed various methodological approaches to identify the best framework for recurrently estimating VAT revenue lost to MTIC fraud. Two methodologies were identified for further testing: an approach based on Intrastat data and classification data mining techniques, and an approach leveraging VIES data on intra-Community supplies and similar reporting obligations on intra-Community acquisitions. To gather data on intra-Community transactions, the Commission collaborates with Tax Administrations of EU Member States participating in the TADEUS project. Details on the processing and protection of individual-level data are provided in the privacy statement linked below. For more details on Phase I of the study, please download the full report or the executive summary. The second phase of the project estimated the MTIC gap at EU level using Intrastat mirror-trade statistics. The results showed that the estimated annual MTIC gap ranged from €12.5 billion to €32.8 billion between 2010 and 2023. This represents an average annual VAT revenue loss of 1.2-3.1% of actual VAT revenue. Over the period, the MTIC gap increased slightly in nominal terms, driven by the growth of the tax base and trade volume. Despite this, the stability of the MTIC gap estimates over time suggests that factors other than MTIC fraud contribute to fluctuations in the VAT compliance gap. For more information about the detailed results, please download the full report or executive summary.  PRIVACY STATEMENT Ι 22 August 2024Privacy statement: VIES and VIES-like data to estimate the MTIC gap Key questions and answers VAT Gap 2025 - Key questions and answers 10 December 2025   Related links VAT in the Digital Age (ViDA) - European Commission (europa.eu)  Back to Top