On 4 September 2015, the European Commission published the Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report. The report looks at the VAT Gap and Policy Gap in 26 EU Member States during 2013 in comparison to 2012. The report will be used to help address measures to improve VAT compliance and enforcement and serve as a benchmark.
The VAT Gap is the amount of VAT due or expected versus the actual amount collected. According to the report, 15 Member States decreas…