Tables Report

Table 7 VAT compliance gap in EU Member States, and in EU candidate countries and potential candidates (2022 and 2023) 2022 2023 VAT gap change (pp) Country VTTL (EUR mln) Revenues (EUR mln) VAT gap (EUR mln) VAT compliance gap (%) VTTL (EUR mln) Revenues (EUR mln) VAT gap (EUR mln) VAT compliance gap (%) EU Member States BE 40808 36031 4777 0.117 42643 37413 5230 0.123 0.6 BG 8306 7786 519 0.063 9105 8324 781 0.086 2.3 CZ 23812 21857 1955 0.082 25946 23859 2087 0.08 -0.2 DK 38255 35231 3024 0.079 37434 34120 3314 0.089 0.9 DE 310182 289641 20541 0.066 321260 289965 31295 0.097 3.1 EE 3491 3309 182 0.052 3874 3476 398 0.103 5.1 IE 19217 18769 448 0.023 22027 20195 1832 0.083 6 EL 21265 18621 2644 0.124 22288 19756 2532 0.114 -1.1 ES 96236 92250 3986 0.041 101596 93825 7771 0.076 3.5 FR 209942 199272 10670 0.051 218170 206049 12121 0.056 0.5 HR 10036 8895 1141 0.114 11366 10492 875 0.077 -3.7 IT 155819 133232 22587 0.145 166211 141199 25012 0.15 0.6 CY 2888 2706 182 0.063 3080 2979 101 0.033 -3 LV 3762 3689 74 0.02 4072 3851 220 0.054 3.5 LT 6427 5644 783 0.122 6958 5911 1048 0.151 2.9 HU 17532 17100 432 0.025 19957 18474 1484 0.074 5 MT 1558 1190 369 0.237 1674 1269 405 0.242 0.6 NL 77905 70458 7447 0.096 81645 75920 5725 0.07 -2.5 AT 36590 35497 1094 0.03 38283 37891 392 0.01 -2 PL 53683 47672 6011 0.112 65452 54999 10453 0.16 4.8 PT 23883 22909 974 0.041 24987 24086 900 0.036 -0.5 RO 26234 19238 6997 0.267 30651 21449 9201 0.3 3.4 SI 5145 4713 432 0.084 5415 5150 264 0.049 -3.5 SK 9672 8556 1116 0.115 10359 9272 1087 0.105 -1 FI 25604 25061 543 0.021 25864 25087 777 0.03 0.9 SE 53846 51954 1893 0.035 50844 48132 2712 0.053 1.8 EU 1282099 1181280 100819 0.079 1351160 1223143 128017 0.095 1.6 average EU median 0.073 0.082 EU candidate countries and potential candidates AL 2026 1609 417 0.206 2346 1768 578 0.246 4.1 GE 2580 2442 138 0.054 3135 2967 169 0.054 0 XK 1372 1214 158 0.115 1469 1350 119 0.081 -3.4 Table 9 VAT policy gap, VAT rate gap, VAT exemption gap and its components, C-efficiency, statutory and actionable standard VAT rates (2023) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Country VAT policy gap (%): Actionable VAT policy gap (%) VAT rate gap (%) VAT exemption gap (%) EU-mandated VAT exemption gap (%) National-driven VAT exemption gap (%) Non-actionable VAT exemption gap (%) C-efficiency (%) Statutory standard VAT rate (%) Actionable standard VAT rate (%) (3) + (4) (3)+(5)+(6) (5)+(6)+(7) EU Member States BE 55 27.6 13.1 41.9 5 9.5 27.4 44.8 21 13.8 BG 33.6 11.1 4.2 29.5 1.2 5.8 22.5 65.4 20 18.7 CZ 44.9 18.4 7.3 37.7 2.5 8.6 26.6 59.6 21 16.3 DK 40.4 12.2 0.7 39.8 3 8.6 28.2 62.1 25 22 DE 45.9 24 8.3 37.6 3.9 11.7 22 55.8 19 14.1 EE 34.9 15.2 2.5 32.4 2.3 10.4 19.7 69.5 20 17.8 IE 54.9 28.9 18.2 36.7 3.4 7.2 26 48.2 23 13.4 EL 57.1 36.1 18.3 38.8 3.4 14.4 20.9 41.7 24 14.2 ES 59.1 38.3 16.5 42.7 3.1 18.7 20.9 41.6 21 11.7 FR 53.3 26.7 12.1 41.1 4.2 10.4 26.5 51.5 20 14.1 HR 36.6 22.8 15.4 21.3 1.8 5.6 13.9 65.9 25 19.6 IT 55.2 32.1 17.1 38.2 3.4 11.7 23.1 43.5 22 13.4 CY 41.2 23.6 14.8 26.4 3.9 4.9 17.5 67.7 19 14.4 LV 34 15.3 3.8 30.2 4.2 7.3 18.7 65.5 21 17.4 LT 35.6 17.7 6.4 29.2 3.3 8 17.9 58.9 21 17 HU 48.2 23.5 8.6 39.7 2.3 12.7 24.7 55.6 27 20.5 MT 37 22.7 14.8 22.2 -6.6 14.5 14.3 53.3 18 14.3 NL 48.8 21.1 9.8 39 3.9 7.4 27.7 55.2 21 15.4 AT 47.7 25.8 17.7 30 2.9 5.3 21.9 60.6 20 14.5 PL 50.8 36.8 18.6 32.2 2.1 16.1 14 47 23 14.4 PT 51.4 31.5 14.2 37.2 5.6 11.8 19.9 51.3 23 14.6 RO 38.2 24.7 10.6 27.5 2.2 11.8 13.5 51.9 19 15.4 SI 48.4 28.8 12.2 36.3 3.3 13.3 19.7 56.7 22 15.5 SK 46.2 19.7 7.1 39.1 4.7 7.8 26.5 53.4 20 15.9 FI 51.2 20.4 8.7 42.6 3.6 8.1 30.8 55.3 24 18 SE 46.4 20.6 8.2 38.3 2.6 9.9 25.8 57.6 25 19 EU (average) 50.5 27.3 12.3 38.3 3.6 11.4 23.3 51.4 . 14.5 EU (median) 47.1 23.6 11.4 37.4 3.3 9.7 21.9 55.4 21 15.4 EU candidate countries and potential candidates AL 27.5  . 1.1 26.4 .  .  .  54.7 20 .  GE 25.4 7.3 18  .  .  . 79.1 18  . XK 16.5 9.3 7.2  .  .  . 82.1 18  . UA 20.5 3.2 17.4  . .   . 64.4 20 .  Table 10 Breakdown of the VAT rate gap (% of notional ideal revenue, 2023) Country Food Pharmaceuticals Accommodation and restaurants Utilities Transport Other BE 5.1 1.1 1.4 2 0.9 2.6 BG 0 0 2.2 0.2 1.4 0.4 CZ 2.3 0.7 2 0.6 0.6 1.2 DK 0 0 0 0 0.7 0 DE 4.4 0.1 1.3 0.6 1.1 0.9 EE 0.1 0.8 0.6 0 0.5 0.5 IE 5.3 1.7 2.5 2 2.2 4.5 EL 4.9 1.7 4.3 1.6 1.5 4.3 ES 4.2 1.4 4.8 1.7 0.8 3.5 FR 5.3 0.2 2 0.5 1 3.1 HR 5.5 2.3 4.2 1.9 0.5 1 IT 5.5 0.2 3.6 0.8 0.7 6.3 CY 5.3 1.2 5.1 0.4 1.6 1.2 LV 0.8 0.7 0.4 0.4 1.5 -0.1 LT 0.3 1 2 0.5 0.8 1.6 HU 2.7 1.2 2.6 0.1 0.5 1.4 MT 7.7 0.1 3.1 0.6 1.2 2 NL 3.8 0.4 2.3 1.1 1 1.2 AT 3.2 0.6 4.3 0 1.3 8.3 PL 10.3 1.7 1.9 0.6 0.6 3.6 PT 4.6 1.2 5.3 0.2 1.2 1.6 RO 5.6 1.3 2.1 0.4 0.6 0.6 SI 5.4 1.3 2.2 1.1 0.5 1.6 SK 1.3 1 1.7 0.3 1 1.7 FI 2.8 0.9 1.5 0.2 1.1 2.3 SE 3.7 0.6 1.9 0 1.1 0.9 EU (average) 4.7 0.6 2.4 0.8 1 2.8 EU (median) 4.2 1 2.2 0.5 1 1.6 Table 11 Breakdown of the national policy-driven VAT exemption gap (% of notional ideal revenue, 2023) Country Real estate Banking services SME exemption Other BE 3.1 1.6 0 4.7 BG 0.1 1.4 0.3 4 CZ -1.1 -0.3 0.6 9.4 DK 3.8 2.2 0 2.6 DE 3.1 0.3 0 8.2 EE 0.9 0.4 0.3 8.8 IE 2.8 0.2 0 4.2 EL 3.5 2.2 0 8.7 ES 1.7 2.4 0 14.5 FR 2.8 -0.5 0 8.1 HR -0.1 -0.9 0.5 6.2 IT 1.5 0.5 1.2 8.6 CY -0.2 -4 0.1 9 LV -0.7 1.4 1.7 5 LT 0.4 1.8 3.5 2.3 HU 0.2 2.3 0.9 9.4 MT 1.4 0.3 0.5 12.2 NL 2 0.7 0 4.6 AT -0.2 0.5 0 5 PL 1.7 3.1 0.3 11.1 PT 1.8 0.8 0 9.1 RO 0.6 -0.4 1.1 10.5 SI 0.3 1.9 0.6 10.5 SK -0.3 0.6 0.4 7.1 FI 2.7 1.1 0 4.3 SE 3.3 0.4 0 6.2 EU (average) 0.6 1.7 0.7 8.4 EU (median) 1.5 0.7 0.2 8.2 Table 12 Breakdown of the EU policy-mandated VAT exemption gap (% of notional ideal revenue, 2023) Country Insurance Private education Private health Private social services Postal services Recreation services BE 1.9 0.3 1.6 1.7 -0.4 0 BG -0.1 0.6 0.6 0.1 -0.1 0 CZ 1.1 0.2 0.5 0.4 -0.2 0.6 DK 1.5 0.3 0.7 0.8 -0.4 0 DE 1.1 0.2 1 2.1 -0.1 -0.4 EE 1.1 0.2 0.7 0.3 0.1 0 IE 0 0.8 1.8 0.3 -0.3 0.8 EL 0.4 1.2 0.5 0.1 0 1.2 ES 0.9 0.9 0.9 0 -0.1 0.6 FR 2.4 0.2 1.1 0.7 -0.1 -0.2 HR 0 0.5 1.2 0.1 -0.1 0 IT 1.2 0.6 1.1 0.1 -0.1 0.4 CY 0.5 1.7 1 0 0 0.8 LV 0.6 0.8 1.9 0.2 -0.2 0.9 LT 0.5 0.6 1.3 0.7 -0.1 0.3 HU 0.7 0.8 0.9 0.2 -0.3 0 MT 1 1.2 1.3 0.2 -0.8 -9.5 NL 2.4 0.4 0.9 0.5 -0.2 0.1 AT 1.4 0.2 0.8 0.3 -0.2 0.3 PL 0.1 0.4 1.1 0.5 0 0.1 PT 1.4 0.5 2.3 0.8 0 0.5 RO 0.4 0.5 1.4 0.2 -0.3 0 SI 1.3 0.5 1.2 0.6 -0.1 -0.2 SK 1 0.5 0.5 0.1 0.1 2.6 FI 1.3 0 1 1 -0.3 0.6 SE 1 0.1 0.6 1.1 0 -0.2 EU (average) 1.1 1 1.3 0.5 -0.3 0 EU (median) 1 0.5 1 0.3 -0.1 0.1 Table 13 Breakdown of the non-actionable VAT policy gap (% of notional ideal revenue, 2023) Country Imputed rents Public education Public health Public services, other BE 7.4 6.9 5.2 7.9 BG 8.4 4.9 2.2 7 CZ 11.4 4.5 5.2 5.5 DK 7.2 5.4 5.3 10.3 DE 5.6 4.2 5.2 6.9 EE 8.3 4.3 3.8 3.2 IE 9.4 3.7 6.6 6.3 EL 8.9 2.5 2.7 6.8 ES 8.3 4.1 4.5 4 FR 9.2 4.4 5.7 7.2 HR 5.3 3.1 4 1.4 IT 9.9 4 5.4 3.8 CY 8.1 2.2 3.4 3.8 LV 5.1 2.3 2.2 9.2 LT 5.4 4.4 4.8 3.4 HU 10.2 3.1 4.2 7.2 MT 4.7 4 3.9 1.7 NL 6.4 4.2 4.9 12.3 AT 7 3.3 5.3 6.2 PL 2.8 3.1 3.3 4.8 PT 7.3 3.5 3.9 5.1 RO 6.9 2 2.9 1.7 SI 7 4.6 4.7 3.3 SK 10.3 3.4 4.6 8.2 FI 9.7 5 6 10.2 SE 3.8 6.6 6.1 9.3 EU (average) 8.9 3.4 4.3 6.7 EU (median) 7.4 4.1 4.7 6.3 Table 108 Change in VAT revenue components (2023 over 2022) MS Change in Revenue (%) Change in the VTTL (%) Change in Compliance (%) Change in Base (%) Change in Effective Rate (%) BE 3.8 4.5 5.9 -1.4 -0.6 BG 6.9 9.6 9.5 0.1 -2.5 CZ 6.7 6.5 7.8 -1.2 0.2 DK -3 -2 0.1 -2.1 -1 DE 0.1 3.6 5.3 -1.6 -3.3 EE 5.1 11 11.6 -0.5 -5.3 IE 7.6 14.6 13.4 0.1 -6.1 EL 6.1 4.8 8.2 -3.1 1.2 ES 1.7 5.6 10.4 -4.3 -3.7 FR 3.4 3.9 4.8 -0.9 -0.5 HR 17.9 13.3 15.5 -2 4.1 IT 6 6.7 8.2 -1.4 -0.6 CY 10.1 6.7 9.2 -2.4 3.2 LV 4.4 8.2 10.4 -2 -3.5 LT 4.7 8.3 10.7 -2.2 -3.3 HU 5.4 11.1 12.3 -1 -5.1 MT 6.7 7.4 16.7 -7.9 -0.7 NL 7.8 4.8 5.7 -0.9 2.8 AT 6.7 4.6 6.5 -1.8 2 PL 11.8 18.2 10.8 6.6 -5.4 PT 5.1 4.6 9 -4 0.5 RO 11.8 17.2 15.9 1.1 -4.6 SI 9.3 5.2 7.9 -2.4 3.8 SK 8.4 7.1 7.7 -0.6 1.2 FI 0.1 1 3.1 -2 -0.9 SE 0 2 4.2 -2.2 -1.9 EU (average)* 3.5 5.4 7 -1.3 -1.7 EU (median)* 6 6.6 8.6 -1.7 -0.8 Table 197 VTTL (EUR million) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 EU Member States BE 31212 30272 31578 32263 33887 35364 36541 34189 36941 40808 42643 43939 BG 4659 4930 5045 5058 5323 5630 6236 5999 6881 8306 9105 .  CZ 14491 13948 15177 15601 16926 18560 19836 18487 20340 23812 25946 .  DK 27687 27955 28610 29497 30776 32004 32726 32656 35391 38255 37434 38707 DE 223018 230242 232436 241411 249693 258511 272895 238713 280170 310182 321260 328860 EE 1814 1911 1986 2092 2305 2469 2638 2617 2911 3491 3874 4275 IE 11668 12406 13543 14028 14107 15168 16167 14022 16083 19217 22027 .  EL 18807 17287 17965 19075 20663 20503 20262 16458 18129 21265 22288 23500 ES 69100 70189 72283 74791 80133 82896 86008 73874 84599 96236 101596 111096 FR 160630 165520 167521 169312 178555 182436 187247 175146 193443 209942 218170 222783 HR .  5988 6400 6544 6886 7389 7611 7056 8653 10036 11366 12584 IT 134345 138946 137201 138932 140593 139532 140832 127664 137521 155819 166211 171372 CY .  1521 1647 1713 2128 2235 2320 2114 2430 2888 3080 3223 LV 2220 2248 2361 2372 2548 2826 2951 2913 3232 3762 4072 4148 LT 3706 3879 3954 4097 4426 4637 4875 4920 5392 6427 6958 7380 HU 11497 11969 12779 12344 13682 14422 15533 14595 15873 17532 19957 . MT 808 932 893 950 1050 1200 1263 1173 1323 1558 1674 1816 NL 47134 47199 49756 50500 53024 59060 65480 65220 69460 77905 81645 85348 AT 27744 27955 28736 29768 30909 31954 32613 30216 31690 36590 38283 39416 PL 37851 38799 39925 38733 42897 47095 49806 47891 51783 53683 65452 75802 PT 16220 17020 17598 17890 18653 19734 20550 18118 19990 23883 24987 27526 RO 18901 19347 19797 17423 18249 19181 19849 19514 22000 26234 30651 33944 SI 3229 3490 3491 3506 3620 3940 4163 3730 4434 5145 5415 5589 SK 6844 7133 7230 6783 7125 7552 8183 8063 8352 9672 10359 10967 FI 20008 20181 20069 20679 21723 22204 23069 22735 23647 25604 25864 26238 SE 40432 40147 42244 44017 45811 44515 44058 44716 51358 53846 50844 52665 EU* 934026 961415 980224 999379 1045692 1081018 1123709 1032800 1152025 1282099 1351160 . Former EU Member State UK 157263 177775 203316 187922 183644 188440 190221 .  .  .  .  .  EU candidate countries and potential candidates  AL .  .  .  .  .  .  1599 1529 1680 2026 2346 .  GE .  .  .  .  .  .  1710 1647 1918 2580 3135 .  UA .  .  .  .  .  .  18170 17428 20302 .  .  .  XK .  .  .  .  .  .  1042 1040 1202 1372 1469 .  Countries with limited reliability of estimates** LU** 3545 3889 3510 3503 3561 3845 4016 4010 4452 4953 5112 .  BA** .  .  .  .  .  .  2308 2108 2337 2754 3056 .  MK** .  .  .  .  .  .  905 841 932 1042 1132 .  RS** .  .  .  .  .  .  4807 4900 5577 6506 7212 .  Table 198 Household final consumption liability (EUR million) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 EU Member States BE 17586 17326 17855 18522 19148 19731 20273 18408 19906 21820 22499 BG 3451 3567 3615 3735 3986 4057 4430 4182 4940 6011 6513 CZ 9303 8917 9447 9900 10661 11457 11962 10642 11339 13596 14721 DK 15992 16165 16604 17289 18052 18836 19283 18902 20472 22000 21398 DE 139672 142792 140938 145894 149768 153562 163087 134904 156096 174968 183222 EE 1273 1338 1374 1437 1525 1628 1714 1658 1868 2287 2449 IE 7243 7418 7732 7816 7278 8014 8617 7178 8197 10016 11474 EL 13498 12750 13459 14745 15827 16604 16184 12594 13794 16645 17481 ES 50150 51285 52864 55178 58709 60170 61274 48868 56858 64405 67591 FR 94591 98441 98826 99691 102853 106028 104849 95534 104835 115677 122213 HR .  4416 4613 4792 5079 5353 5411 4621 5875 7066 7511 IT 95797 98362 98134 99315 100344 102153 103020 88464 93823 107555 114785 CY .  961 1084 1121 1231 1298 1341 1107 1281 1513 1661 LV 1729 1748 1801 1868 1963 2075 2140 2051 2291 2756 2916 LT 3063 3168 3233 3394 3664 3846 3994 3835 4266 4952 5217 HU 8221 8297 8605 9033 9528 9541 10156 8947 9875 10993 12694 MT 437 458 521 542 588 633 666 488 573 767 869 NL 25882 25363 25953 26218 27205 30541 33284 32304 35400 40082 43416 AT 18984 18992 19259 19885 20658 21358 21808 19304 19717 23557 24751 PL 26146 26878 27605 27434 30211 32277 34533 33120 35378 36422 42946 PT 12210 12823 13190 13345 13791 14455 15091 12867 14063 17169 17628 RO 11171 11677 12153 10946 11495 12362 13124 12200 14041 17041 19585 SI 2284 2442 2448 2575 2679 2840 2991 2622 3093 3585 3715 SK 5101 5303 5007 5054 5437 5732 6044 6058 6158 7108 7480 FI 11041 11074 11386 11575 11830 12121 12205 11684 12443 13515 13881 SE 21100 20672 22041 22604 23327 22877 22688 22542 26441 27875 26195 EU* 595924 612632 619748 633905 656838 679550 700168 615082 683024 769379 814810 Former EU Member State UK 102731 118086 133938 124841 122972 126962 128370 .  .  .  .  EU candidate countries and potential candidates AL .  .  .  .  .  .  1429 1347 1463 1746 2070 GE .  .  .  .  .  .  1162 1181 1401 1844 2176 UA .  .  .  .  .  .  14166 13882 16279 .  .  XK .  .  .  .  .  .  744 757 868 1005 1073 Countries with limited reliability of estimates** LU** 1129 1238 1289 1423 1450 1540 1535 1425 1690 1911 1899 BA** .  .  .  .  .  .  1803 1660 1820 2156 2407 MK** .  .  .  .  .  .  626 581 627 709 793 RS** .  .  .  .  .  .  3469 3444 3903 4638 5145 Table 199 NPISH and government final consumption liability (EUR million) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 EU Member States BE 1419 1424 1435 1272 1401 1472 1532 1629 1835 1994 2094 BG 138 155 141 145 152 175 196 230 271 287 329 CZ 728 704 772 799 788 896 987 1007 1045 1113 1266 DK 700 709 723 687 714 711 730 749 806 813 821 DE 5896 6207 6553 6825 6924 7199 7648 7443 11867 12503 12668 EE 26 34 35 64 68 76 86 90 101 113 127 IE 181 173 183 202 194 667 711 794 908 1001 1101 EL 582 424 615 688 734 674 719 865 892 806 836 ES 2387 2413 2433 2494 2715 2894 3094 3087 3228 3624 3833 FR 1426 1606 1631 1695 1737 1777 2832 3993 4077 4208 4382 HR .  209 212 195 216 191 192 485 541 572 656 IT 2095 2054 2207 2343 1689 1597 1605 2255 2344 2591 2514 CY  . 30 28 27 26 28 29 33 40 44 47 LV 45 43 49 56 66 69 69 73 96 99 109 LT 43 41 43 44 46 43 52 52 61 67 112 HU 385 371 393 362 422 474 608 737 735 697 807 MT 15 16 15 47 53 57 63 74 81 83 91 NL 565 556 595 571 568 489 643 631 763 831 898 AT 758 957 943 947 958 1486 1533 1587 1644 1764 1879 PL 1600 1698 1758 1743 1821 1958 1908 1954 2241 2433 2801 PT 219 229 444 487 535 550 593 598 592 637 664 RO 794 940 894 793 718 769 999 1118 1064 1194 1245 SI 62 69 76 85 83 97 99 107 117 125 136 SK 96 93 96 98 98 132 104 103 94 107 118 FI 456 465 478 504 489 520 565 566 557 634 672 SE 2223 2184 1814 1768 1821 1827 1904 1906 2237 2327 2345 EU* 22840 23801 24567 24943 25035 26828 29502 32166 38236 40668 42551 Former EU Member State UK 2967 3176 4706 3733 3527 3428 3656 .  .  .  .  EU Candidate countries and potential candidates AL .  .  .  .  .  .  19 21 21 29 35 GE .  .  .  .  .  .  2 2 2 3 4 UA .  .  .  .  .  .  375 254 272 XK .  .  .  .  .  .  17 18 19 20 23 Countries with limited reliability of estimates** LU** 31 30 32 33 43 37 38 41 45 47 50 BA** .  .  .  .  .  .  26 27 29 32 35 MK** .  .  .  .  .  .  7 7 8 8 9 RS** .  .  .  .  .  .  59 63 93 104 115 Table 200 Intermediate consumption liability (EUR million) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 EU Member States BE 6407 6103 6697 7017 7331 7815 8223 8051 8878 9832 10357 BG 497 568 567 586 645 761 809 785 879 1062 1152 CZ 2773 2608 2789 2940 3206 3506 3873 3855 4234 5030 5574 DK 7093 7086 7149 6933 7209 7439 7821 8023 8557 9531 9502 DE 39982 42450 44879 47417 49274 52101 54424 52409 61669 67056 67585 EE 227 232 244 263 319 344 380 361 410 482 556 IE 3054 3200 3808 3820 4492 4121 4516 3767 4430 4997 5406 EL 1769 1759 1988 2006 2189 1873 1934 1848 2063 2199 2180 ES 8818 8525 8451 8552 10204 10634 11310 11375 13404 15578 16600 FR 27867 27176 30159 30568 32095 32866 34318 33011 37319 40655 40431 HR .  742 896 970 991 1015 1019 838 977 1068 1406 IT 18786 21543 21250 21634 22324 22371 22629 23062 23513 25353 24973 CY .  423 398 401 441 466 502 516 585 722 685 LV 299 293 317 323 347 442 498 496 537 626 657 LT 330 373 410 409 439 456 501 556 638 775 827 HU 1468 1607 1709 1692 1882 2040 2192 2147 2460 2780 3073 MT 304 393 262 277 311 387 431 498 529 565 560 NL 13000 12853 13718 13687 14220 16346 16910 17307 18161 19283 19384 AT 4021 4093 4188 4183 4317 4385 4574 4637 5091 5494 5702 PL 5460 5482 5925 5847 6384 7401 7692 7176 8248 8551 11012 PT 2568 2625 2433 2732 2925 3055 3190 3067 3507 3935 4330 RO 1778 2196 2132 1729 1837 2095 2275 2551 2749 3069 3521 SI 447 491 468 469 461 519 560 541 630 717 784 SK 911 883 931 877 908 966 1162 1100 1288 1531 1664 FI 4343 4545 4276 4396 4651 4737 4850 4943 5129 5508 5748 SE 9941 9797 10299 10569 10815 10628 10658 11026 12098 12789 12370 EU* 162143 168048 176340 180294 190217 198767 207252 203947 227985 249190 256041 Former EU Member State UK 34448 39300 44960 40605 38441 38807 38869 .  .  .  .  EU candidate countries and potential candidates AL .  .  .  .  .  .  116 119 128 149 173 GE .  .  .  .  .  .  160 144 163 223 287 UA .  .  .  .  .  .  1884 1868 2104 XK .  .  .  .  .  .  134 128 138 152 165 Countries with limited reliability of estimates** LU** 820 875 1070 1138 1189 1384 1471 1581 1659 1759 1670 BA** .  .  .  .  .  .  176 178 195 218 243 MK** .  .  .  .  .  .  139 130 157 169 176 RS** .  .  .  .  .  .  631 655 719 810 811 Table 201 GFCF liability (EUR million) Country 2013 2014 2015 2016 2017 2