Tables Report

93 24109 23973 25106 25543 DE 171019 184369 185907 196738 201816 206141 221165 227461 237907 256853 272855 288489 EE 861 1034 1118 1161 1276 1302 1470 1499 1605 1858 2083 3046 IE 12995 13120 13682 14886 15765 17059 17383 17962 20128 23712 26599 26986 EL 19927 20693 20247 19088 19957 19798 21372 21142 23065 26385 29290 30131 ES 93449 102753 106802 108301 112245 114206 117629 109712 118172 133436 147043 154564 FR 185195 183854 187967 199415 199740 202765 206880 209124 216871 230769 244316 255150 HR .  3550 3538 3373 3356 3462 4461 4209 4729 5690 6566 7602 IT 131018 161770 161826 164149 168761 170819 170264 160499 177239 194075 208619 214661 CY .  1350 1371 1247 1340 1554 1619 1498 1642 1815 2125 2226 LV 1280 1467 1566 1412 1513 2335 1561 1538 1680 1793 2150 2299 LT 1494 1549 1786 2155 2181 2371 2552 2600 2849 3422 4068 4285 HU 7268 8623 9157 9929 11277 12277 13516 13024 14068 15713 18628 19831 MT 512 160 430 519 554 577 666 596 679 713 987 1147 NL 51493 52168 54133 54808 55991 59905 58411 57972 64007 70314 77821 82878 AT 20129 22941 23677 24723 25596 26054 27156 27527 29588 31136 34098 36052 PL 31871 37634 38173 36825 38686 39452 43424 43833 46917 61235 67008 74317 PT 17330 17212 17699 18233 19177 20089 20841 20319 21320 23662 26167 27094 RO 4499 7862 7752 9846 11170 12445 13519 13871 14903 16991 18962 20470 SI 2561 2937 3042 3165 3299 3437 3607 3659 4014 4595 5041 5464 SK 3095 4305 4484 5359 5600 5978 6262 6578 7199 8304 8969 9419 FI 19940 20095 20252 21307 21020 21843 22229 22256 22784 23738 26573 27039 SE 37811 36873 38124 39255 39857 39249 39500 40318 42779 43019 43997 46242 EU* 877607 951870 969691 1005402 1031505 1057122 1094141 1087118 1160276 1274165 1376632 1446188 Former EU Member State UK 182386 209411 232704 218614 208246 209664 222069 .  .  .  .  .  EU candidate countries and potential candidates AL  .  .  .  .  .  . 617 603 663 718 891 .  GE  .  .  .  .  .  . 636 663 712 948 1065 .  UA  .  .  .  .  .  . 4242 4579 5241 .  .  .  XK  .  .  .  .  .  . 188 207 238 264 290 .  Countries with limited reliability of estimates** LU** 2119 1735 2110 1806 2088 2015 2246 2301 2567 2699 2673 3192 BA**  .  .  .  .  .  . 249 239 274 304 342 .  MK**  .  .  .  .  .  . 590 633 711 816 871 .  RS**  .  .  .  .  .  . 2746 2746 3174 3565 4068 .  Table 208 VAT policy gap (% of notional ideal revenue) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 EU Member States BE 53.8 53.7 52.5 52.6 51.8 51.7 52 53.9 53.5 54.1 55 55.3 BG 26.7 28.5 28 30.8 30.2 30.8 29.6 31.9 32.6 32 33.6 34.7 CZ 33 38 38.8 40.5 40.2 41.2 42.1 44.3 44.6 44.5 44.9 45.9 DK 42.7 41.8 41.6 41.7 41 40.7 40.7 41.2 40.8 38.8 40.4 40 DE 42.6 44.8 44.3 45.1 44.9 44.5 44.8 48.8 45.9 45.3 45.9 46.7 EE 30.5 35 36.1 35.8 36.1 35 35.7 36.3 35.4 34.6 34.9 41.5 IE 52.5 51.8 51.6 53.1 53.4 53.4 52 56.3 55.8 55.4 54.9 55.1 EL 50.8 54.1 53.3 50.3 49.5 49.6 51.6 56.5 56.3 55.6 57.1 56.5 ES 53.9 59 59.5 58.6 58.1 58.1 57.8 59.8 58.3 58.1 59.1 58.2 FR 53.4 51.8 52.6 54.9 53.6 53.5 52.9 54.9 53.3 52.8 53.3 53.8 HR  . 35.9 36 33.4 32.2 31.3 36.8 37.4 35.3 36.2 36.6 37.7 IT 45.6 54.8 53.9 53.9 54.4 54.9 54.3 55.2 55.9 55 55.2 55.2 CY  . 44.8 45 39.1 39.4 41.9 41.4 41.8 40.6 39 41.2 41.2 LV 33.3 36.9 38.5 33.9 33.8 33.9 34 34 33.6 31.7 34 34.8 LT 25.5 25.5 28.3 32.7 31.3 32.4 32.9 33 33.1 33.5 35.6 35.4 HU 36.2 41.9 42.1 45 45.6 46.4 46.5 47.1 46.9 47.2 48.2 48.8 MT 41.5 12.4 31.3 37.7 37.3 34.2 34.4 33.6 33.8 31.4 37 38.5 NL 52 51.9 51.9 51.6 50.7 49.9 47.1 47.1 48 47.4 48.8 49.3 AT 40.7 45.3 45.6 46.1 46.1 45.6 46.1 48.3 48.9 46.6 47.7 48.4 PL 43.1 49.1 48.8 48.4 46.9 46.1 46.8 48 47.8 53.6 50.8 49.8 PT 51.9 50.8 50.8 50.6 50.9 50.6 50.6 53.1 51.8 50 51.4 49.9 RO 17 28.1 26 37 38.2 40.8 40.6 41.7 40.3 39.2 38.2 37.6 SI 43.3 45.9 46.8 47.4 47.7 46.8 46.7 49.7 47.7 47.4 48.4 49.7 SK 27.3 37.1 36.7 43.6 43.6 44 43.2 44.7 46.1 46 46.2 46 FI 50.2 50 50.3 51.4 49.9 50.1 49.7 50.1 49.7 48.8 51.2 51.3 SE 48.8 48.2 48.1 48 47.3 47.6 47.3 47.5 45.5 44.5 46.4 46.8 EU (average)* .  . .  .   .  . 49.403953833367 51.359981045846 50.246437528435 49.914070876219 50.536995888425  . EU (median)* 42.7 44.8 45 45.1 45.6 45.6 46.1 47.1 46.1 46 46.4 46.8 Former EU Member State UK 51.4 53.8 52.5 53.3 52.7 52.7 53.9  .  . .  .  .  EU candidate countries and potential candidates AL .  . .  .   .  . 27.8 28.3 28.3 26.2 27.5 . GE .  . .  .   .  . 27.1 28.7 27.1 26.9 25.4 . UA .  . .  .   .  . 18.9 20.8 20.5  . .  . XK .  . .  .   .  . 15.3 16.6 16.6 16.1 16.5 . Countries with estimates outside plausible ranges** LU** 53.2 41.4 42.3 35 38.3 35.4 38 38.2 39.1 37.6 36.7 39.5 BA** .  . .  .   .  . 9.7 10.2 10.5 9.9 10.1 . MK** .  . .  .   .  . 39.5 43 43.3 43.9 43.5 . RS** .  . .  .   .  . 36.4 35.9 36.3 35.4 36.1 . Table 209 Actionable VAT policy gap (EUR million) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 18617 18637 19974 23694 25882 26855 BG 786 750 904 1215 1525 1552 CZ 5735 5335 5826 7581 8745 9244 DK 6558 6471 7137 6855 7581 7266 DE 107816 118196 114598 127950 142314 147421 EE 604 594 640 750 906 1607 IE 9457 8254 9653 12229 13984 16973 EL 11936 11422 13503 16425 18549 19374 ES 71628 62382 68744 82834 95114 99754 FR 101555 99833 102583 113399 122569 128499 HR 2317 2061 2471 3229 4081 4585 IT 90110 78596 94279 108587 121359 124635 CY 1001 788 890 1008 1220 1258 LV 742 685 708 689 965 976 LT 1222 1178 1205 1580 2020 1880 HU 6987 6672 6938 7428 9078 9485 MT 372 257 321 373 606 719 NL 23536 21918 25810 29861 33587 34783 AT 14794 14629 15642 16752 18462 19078 PL 29891 29284 31179 44118 48505 50376 PT 12122 11235 11972 13915 16053 16172 RO 7827 8192 9058 10710 12247 12137 SI 1960 1832 2079 2694 2996 3073 SK 3045 2654 2854 3413 3821 3896 FI 10101 9701 9185 9876 10579 10341 SE 14806 14645 17817 18576 19537 20618 EU* 555526 536204 575974 665742 742284 772557 Countries with estimates outside plausible ranges** LU** 719 672 758 739 916 961 Table 210 Actionable VAT policy gap (% of notional ideal revenue) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 24.7 25.3 25.4 26.9 27.6 27.6 BG 8.9 8.5 8.9 10 11.1 10.2 CZ 16.6 15.9 15.7 17.5 18.4 19.2 DK 12 11.8 12.1 11.1 12.2 11.4 DE 21.8 25.4 22.1 22.6 24 23.9 EE 14.7 14.4 14.1 14 15.2 21.9 IE 28.3 25.9 26.7 28.6 28.9 34.7 EL 28.8 30.5 32.9 34.6 36.1 36.3 ES 35.2 34 33.9 36.1 38.3 37.6 FR 26 26.2 25.2 25.9 26.7 27.1 HR 19.1 18.3 18.5 20.5 22.8 22.7 IT 28.7 27.1 29.7 30.8 32.1 32 CY 25.6 22 22 21.6 23.6 23.3 LV 16.2 15.1 14.2 12.2 15.3 14.8 LT 15.8 15 14 15.5 17.7 15.5 HU 24 24.1 23.1 22.3 23.5 23.3 MT 19.2 14.5 16 16.4 22.7 24.1 NL 19 17.8 19.3 20.1 21.1 20.7 AT 25.1 25.7 25.8 25 25.8 25.6 PL 32.2 32.1 31.7 38.6 36.8 33.7 PT 29.5 29.4 29.1 29.4 31.5 29.8 RO 23.5 24.6 24.5 24.7 24.7 22.3 SI 25.4 24.9 24.7 27.8 28.8 27.9 SK 21 18 18.3 18.9 19.7 19 FI 22.6 21.8 20 20.3 20.4 19.6 SE 17.7 17.2 18.9 19.2 20.6 20.9 EU (average)* 25.1 25.3 24.9 26.1 27.2 27.1 EU (median)* 23 23.1 22.1 22 23.6 23.3 Countries with estimates outside plausible ranges** LU** 12.2 11.1 11.5 10.3 12.6 11.9 Table 211 VAT rate gap (EUR million) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 EU Member States BE 7395 7984 7899 7681 7764 8059 8598 8703 9615 11600 12272 12652 BG 129 199 168 263 285 285 312 203 311 515 572 626 CZ 1566 1405 1419 1483 1616 1690 2083 1927 2526 3173 3466 3855 DK 279 430 362 377 382 417 426 278 302 433 416 446 DE 33722 29435 29664 30213 30741 31699 33239 37459 38212 45357 49502 51013 EE 76 75 79 86 90 98 110 95 104 137 149 178 IE 4183 4324 2399 5762 5821 6449 5964 5303 6639 8272 8836 10498 EL 5335 5315 4274 3448 4092 4396 5621 5138 6109 8317 9400 9862 ES 27220 25264 26182 25959 27847 28750 30553 24343 28464 34814 40965 42164 FR 49247 35386 41636 43189 43649 44677 47674 44497 47130 52025 55598 57285 HR .  405 864 1164 1128 1031 1497 1200 1538 2167 2750 3039 IT 38214 45961 46456 47496 51423 51945 52261 44729 48000 56458 64493 65271 CY .  366 908 720 765 678 695 532 647 857 764 783 LV 131 130 128 180 194 254 169 139 171 219 239 236 LT 193 246 253 212 197 217 250 203 250 489 727 561 HU 1044 688 1002 1135 1637 2186 2397 2375 2499 2856 3305 3461 MT 222 164 215 236 251 279 290 245 272 337 395 445 NL 10893 12210 11544 12483 13088 14136 11819 10521 11409 14515 15597 16468 AT 5935 5266 5704 6043 6028 8709 9232 9765 10693 11484 12631 13224 PL 13680 12165 12095 11820 12961 13209 14457 14238 15466 23468 24571 23169 PT 6344 3746 4039 4993 5551 5837 6132 5282 5983 7563 7220 8817 RO 1059 808 1728 2380 2833 3744 4015 3947 4119 5029 5286 6639 SI 692 723 759 816 840 874 916 828 906 1140 1267 1316 SK 204 191 179 674 688 733 783 852 917 1030 1386 1419 FI 3059 3640 2846 4197 4041 4170 4321 4068 4216 4687 4500 4654 SE 6044 6336 6186 6644 6830 6659 6826 6447 7061 7759 7723 8036 EU* 216862 202861 208989 219653 230744 241180 250640 233315 253559 304703 334028 346114 Former EU Member State UK 45419 12805 38525 36549 34739 35254 36294 .  .  .  .  .  EU candidate countries and potential candidates AL  .  .  .  .  .  . 18 16 18 26 35 .  GE  .  .  .  .  .  . 211 210 250 323 308 .  UA  .  .  .  .  .  . 759 715 809 .  .  .  XK  .  .  .  .  .  . 115 118 137 152 164 .  Countries with limited reliability of estimates** LU** 498 611 812 854 996 1043 1081 1053 1113 1314 1372 1249 BA**  .  .  .  .  .  . 0 0 0 0 0 .  MK**  .  .  .  .  .  . 277 277 347 411 410 .  RS**  .  .  .  .  .  . 1064 1089 1170 1348 1535 .  Table 212 VAT rate gap (% of notional ideal revenue) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 EU Member States BE 11.7 12.4 12 11.4 11.1 11.2 11.4 11.8 12.2 13.2 13.1 13 BG 1.9 2.8 2.3 3.5 3.6 3.5 3.5 2.3 3.1 4.2 4.2 4.1 CZ 6.3 5.8 5.5 5.6 5.6 5.5 6 5.7 6.8 7.3 7.3 8 DK 0.6 0.9 0.7 0.8 0.7 0.8 0.8 0.5 0.5 0.7 0.7 0.7 DE 8.4 7.2 7.1 6.9 6.8 6.8 6.7 8 7.4 8 8.3 8.3 EE 2.7 2.5 2.6 2.6 2.6 2.6 2.7 2.3 2.3 2.6 2.5 2.4 IE 16.9 17.1 9.1 20.6 19.7 20.2 17.8 16.6 18.4 19.3 18.2 21.4 EL 13.6 13.9 11.2 9.1 10.1 11 13.6 13.7 14.9 17.5 18.3 18.5 ES 15.7 14.5 14.6 14.1 14.4 14.6 15 13.3 14 15.2 16.5 15.9 FR 14.2 10 11.7 11.9 11.7 11.8 12.2 11.7 11.6 11.9 12.1 12.1 HR .  4.1 8.8 11.5 10.8 9.3 12.4 10.7 11.5 13.8 15.4 15.1 IT 13.3 15.6 15.5 15.6 16.6 16.7 16.7 15.4 15.1 16 17.1 16.8 CY  . 12.1 29.8 22.6 22.5 18.3 17.8 14.8 16 18.4 14.8 14.5 LV 3.4 3.3 3.1 4.3 4.3 3.7 3.7 3.1 3.4 3.9 3.8 3.6 LT 3.3 4 4 3.2 2.8 3 3.2 2.6 2.9 4.8 6.4 4.6 HU 5.2 3.3 4.6 5.1 6.6 8.3 8.2 8.6 8.3 8.6 8.6 8.5 MT 18 12.7 15.7 17.1 16.9 16.5 15 13.8 13.5 14.8 14.8 14.9 NL 11 12.1 11.1 11.7 11.9 11.8 9.5 8.5 8.5 9.8 9.8 9.8 AT 12 10.4 11 11.3 10.9 15.3 15.7 17.1 17.7 17.2 17.7 17.7 PL 18.5 15.9 15.4 15.5 15.7 15.4 15.6 15.6 15.7 20.5 18.6 15.5 PT 19 11.1 11.6 13.9 14.7 14.7 14.9 13.8 14.5 16 14.2 16.2 RO 4 2.9 5.8 8.9 9.7 12.3 12 11.9 11.1 11.6 10.6 12.2 SI 11.7 11.3 11.7 12.2 12.1 11.9 11.9 11.2 10.8 11.8 12.2 12 SK 1.8 1.7 1.5 5.5 5.4 5.4 5.4 5.8 5.9 5.7 7.1 6.9 FI 7.7 9.1 7.1 10.1 9.6 9.6 9.7 9.2 9.2 9.6 8.7 8.8 SE 7.8 8.3 7.8 8.1 8.1 8.1 8.2 7.6 7.5 8 8.2 8.1 EU (average)* .  .  .  .  .  . 11.3 11 11 11.9 12.3 .  EU (median)* 8.4 9.1 8.8 11.3 10.8 11.2 11.4 10.7 10.8 11.6 10.6 12 Former EU Member State UK 12.8 3.3 8.7 8.9 8.8 8.9 8.8 EU candidate countries and potential candidates AL .  . .  .   .  . 0.8 0.8 0.8 0.9 1.1 . GE .  . .  .   .  . 9 9.1 9.5 9.2 7.3 . UA .  . .  .   .  . 3.4 3.3 3.2  . .  . XK .  . .  .   .  . 9.4 9.4 9.5 9.3 9.3 . Countries with estimates outside plausible ranges** LU** 12.5 14.6 16.3 16.5 18.3 18.3 18.3 17.5 16.9 18.3 18.8 15.4 BA** .  . .  .   .  . 0 0 0 0 0 . MK** .  . .  .   .  . 18.5 18.8 21.1 22.1 20.5 . RS** .  . .  .   .  . 14.1 14.2 13.4 13.4 13.6 . Table 213 National policy-driven VAT exemption gap (EUR million) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 6204 6234 6341 7662 8876 9319 BG 388 399 406 536 793 741 CZ 2991 2855 2522 3450 4105 4204 DK 4590 4555 5177 4623 5321 4789 DE 54657 63184 54478 60233 69406 71976 EE 403 411 434 498 619 1312 IE 1860 1317 1047 2179 3506 4690 EL 4763 4988 6004 6474 7406 7675 ES 32571 30491 33490 39671 46453 49344 FR 37738 39310 38970 43210 47892 50425 HR 570 705 743 871 1010 1191 IT 30167 26860 36294 40892 44138 46410 CY 88 89 77 -35 252 263 LV 361 361 366 242 461 458 LT 732 743 660 781 911 888 HU 3742 3548 3668 3827 4900 5067 MT 241 233 249 226 386 438 NL 6187 5844 7759 9026 11725 11672 AT 3522 2992 3096 3358 3765 3693 PL 13583 13100 13277 17475 21170 23983 PT 3470 3586 3494 3585 5993 4338 RO 3256 3449 4132 4716 5864 4198 SI 768 759 883 1221 1386 1397 SK 1644 1239 1259 1499 1519 1518 FI 3765 3726 3074 3217 4188 3879 SE 4927 5163 8168 8358 9354 10027 EU* 223188 226141 236065 267795 311400 323895 Countries with estimates outside plausible ranges** LU** -495 -493 -539 -719 -615 -486 Table 214 National policy-driven VAT exemption gap (%) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 8.2 8.5 8 8.7 9.5 9.6 BG 4.4 4.5 4 4.4 5.8 4.9 CZ 8.7 8.5 6.8 8 8.6 8.7 DK 8.4 8.3 8.8 7.5 8.6 7.5 DE 11.1 13.6 10.5 10.6 11.7 11.7 EE 9.8 10 9.6 9.3 10.4 17.9 IE 5.6 4.1 2.9 5.1 7.2 9.6 EL 11.5 13.3 14.6 13.7 14.4 14.4 ES 16 16.6 16.5 17.3 18.7 18.6 FR 9.7 10.3 9.6 9.9 10.4 10.6 HR 4.7 6.3 5.6 5.5 5.6 5.9 IT 9.6 9.2 11.4 11.6 11.7 11.9 CY 2.2 2.5 1.9 -0.7 4.9 4.9 LV 7.9 8 7.3 4.3 7.3 6.9 LT 9.4 9.4 7.7 7.6 8 7.3 HU 12.9 12.8 12.2 11.5 12.7 12.5 MT 12.5 13.1 12.4 9.9 14.5 14.7 NL 5 4.7 5.8 6.1 7.4 6.9 AT 6 5.2 5.1 5 5.3 5 PL 14.6 14.3 13.5 15.3 16.1 16.1 PT 8.4 9.4 8.5 7.6 11.8 8 RO 9.8 10.4 11.2 10.9 11.8 7.7 SI 9.9 10.3 10.5 12.6 13.3 12.7 SK 11.3 8.4 8.1 8.3 7.8 7.4 FI 8.4 8.4 6.7 6.6 8.1 7.4 SE 5.9 6.1 8.7 8.6 9.9 10.1 EU (average)* 10.1 10.7 10.2 10.5 11.4 11.4 EU (median)* 9 8.9 8.6  8.5 9.7 9.1 Countries with estimates outside plausible ranges** LU** -8.4 -8.2 -8.2 -10 -8.4 -6  Please complete Table 215 EU policy-mandated VAT exemption gap (EUR million) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 3814 3699 4019 4432 4734 4884 BG 86 148 187 163 159 185 CZ 661 553 779 958 1174 1185 DK 1543 1638 1658 1799 1844 2030 DE 19919 17553 21908 22361 23405 24433 EE 91 88 102 115 138 117 IE 1634 1635 1967 1778 1642 1785 EL 1552 1297 1390 1633 1744 1838 ES 8503 7547 6791 8348 7696 8246 FR 16143 16026 16484 18164 19079 20789 HR 251 156 190 192 321 355 IT 7681 7007 9985 11238 12728 12954 CY 219 167 166 186 204 213 LV 212 185 171 229 266 283 LT 240 232 295 310 381 431 HU 848 749 771 744 872 957 MT -160 -220 -199 -190 -175 -165 NL 5530 5553 6642 6321 6265 6643 AT 2040 1872 1854 1910 2066 2161 PL 1851 1945 2436 3175 2764 3224 PT 2520 2368 2495 2767 2841 3017 RO 556 797 807 964 1097 1301 SI 277 245 291 333 343 361 SK 618 564 678 883 916 960 FI 2015 1907 1895 1972 1892 1808 SE 3053 3036 2589 2459 2460 2556 EU* 81698 76748 86349 93244 96856 102548 Countries with estimates outside plausible ranges** LU** 133 112 183 144 159 198 Table 216 EU policy-mandated VAT exemption gap (%) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 5.1 5 5.1 5 5 5 BG 1 1.7 1.8 1.3 1.2 1.2 CZ 1.9 1.6 2.1 2.2 2.5 2.5 DK 2.8 3 2.8 2.9 3 3.2 DE 4 3.8 4.2 3.9 3.9 4 EE 2.2 2.1 2.2 2.1 2.3 1.6 IE 4.9 5.1 5.5 4.2 3.4 3.6 EL 3.7 3.5 3.4 3.4 3.4 3.4 ES 4.2 4.1 3.3 3.6 3.1 3.1 FR 4.1 4.2 4 4.2 4.2 4.4 HR 2.1 1.4 1.4 1.2 1.8 1.8 IT 2.4 2.4 3.1 3.2 3.4 3.3 CY 5.6 4.7 4.1 4 3.9 3.9 LV 4.6 4.1 3.4 4.1 4.2 4.3 LT 3.1 3 3.4 3 3.3 3.6 HU 2.9 2.7 2.6 2.2 2.3 2.4 MT -8.3 -12.4 -9.9 -8.4 -6.6 -5.5 NL 4.5 4.5 5 4.3 3.9 3.9 AT 3.5 3.3 3.1 2.9 2.9 2.9 PL 2 2.1 2.5 2.8 2.1 2.2 PT 6.1 6.2 6.1 5.8 5.6 5.6 RO 1.7 2.4 2.2 2.2 2.2 2.4 SI 3.6 3.3 3.5 3.4 3.3 3.3 SK 4.3 3.8 4.3 4.9 4.7 4.7 FI 4.5 4.3 4.1 4 3.6 3.4 SE 3.7 3.6 2.8 2.5 2.6 2.6 EU (average)* 3.6889174837899 3.6258735882741 3.7394030550118 3.652749734618 3.5556432587853 3.5956627547342 EU (median)* 3.5841 3.3354 3.349 3.1873 3.2992 3.2788 Countries with estimates outside plausible ranges** LU** 2.3 1.9 2.8 2 2.2 2.4 Table 217 Non-actionable VAT policy gap (EUR million) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 20608 21044 22163 24065 25666 26983 BG 1839 2054 2417 2691 3083 3705 CZ 8807 9507 10737 11717 12660 12916 DK 15706 16122 16972 17118 17525 18277 DE 113349 109265 123309 128903 130542 141069 EE 865 905 965 1108 1177 1438 IE 7926 9708 10475 11483 12615 10013 EL 9436 9720 9562 9961 10741 10756 ES 46002 47330 49428 50602 51929 54810 FR 105324 109291 114288 117370 121747 126651 HR 2144 2149 2258 2461 2485 3016 IT 80154 81902 82960 85488 87261 90026 CY 618 709 752 807 904 968 LV 819 853 973 1103 1184 1323 LT 1330 1422 1644 1842 2048 2405 HU 6529 6352 7131 8286 9551 10346 MT 294 339 358 340 380 429 NL 34876 36054 38197 40452 44234 48095 AT 12362 12898 13946 14385 15635 16974 PL 13533 14550 15737 17117 18503 23941 PT 8719 9083 9348 9747 10114 10922 RO 5692 5678 5844 6282 6715 8333 SI 1647 1827 1934 1901 2045 2391 SK 3217 3924 4344 4891 5148 5523 FI 12127 12555 13599 13862 15994 16698 SE 24694 25673 24962 24443 24460 25624 EU* 538615 550914 584303 608423 634347 673632 Countries with limited reliability of estimates** LU** 1527 1629 1809 1959 1758 2231 Table 218 Non-actionable VAT policy gap (% of notional ideal revenue) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 27.3 28.6 28.1 27.3 27.4 27.7 BG 20.7 23.4 23.7 22.1 22.5 24.4 CZ 25.5 28.4 28.9 27 26.6 26.8 DK 28.7 29.4 28.7 27.7 28.2 28.7 DE 22.9 23.4 23.8 22.7 22 22.8 EE 21 21.9 21.3 20.6 19.7 19.6 IE 23.7 30.5 29 26.8 26 20.5 EL 22.8 26 23.3 21 20.9 20.2 ES 22.6 25.8 24.4 22 20.9 20.6 FR 26.9 28.7 28.1 26.8 26.5 26.7 HR 17.7 19.1 16.9 15.7 13.9 15 IT 25.6 28.2 26.2 24.2 23.1 23.1 CY 15.8 19.8 18.6 17.3 17.5 17.9 LV 17.8 18.9 19.5 19.5 18.7 20 LT 17.1 18.1 19.1 18 17.9 19.9 HU 22.5 23 23.8 24.9 24.7 25.5 MT 15.2 19.1 17.8 15 14.3 14.4 NL 28.1 29.3 28.6 27.3 27.7 28.6 AT 21 22.6