Relevanz
Wir stellen zwei Indikatoren für die Mehrwertsteuerlücke vor:
Die „MwSt-Einhaltungslücke“ ist die geschätzte Differenz zwischen den potenziellen MwSt-Einnahmen bei vollständiger Einhaltung der Vorschriften und dem von den Steuerbehörden tatsächlich erhobenen Betrag.
Bei der „durch die MwSt-Politik bedingte Einnahmenlücke“ handelt es sich um eine Schätzung der Mehrwertsteuereinnahmen, die aufgrund der Anwendung ermäßigter Mehrwertsteuersätze und -befreiungen im Vergleich zu einem einzigen, pauschalen gesetzlichen MwSt-Satz entgangen sind.
Aus folgenden Gründen ist es wichtig, die Indikatoren für die MwSt-Lücke zu überwachen:
- Die Mehrwertsteuer trägt sowohl zum nationalen als auch zum EU-Haushalt bei.
- Die Indikatoren für die Mehrwertsteuerlücke werden manchmal als Näherungswert für die Effektivität der Mehrwertsteuererhebung verwendet.
- Entgangene MwSt-Einnahmen haben negative Auswirkungen auf die Staatsausgaben für öffentliche Güter und Dienstleistungen wie Schulen, Krankenhäuser und Verkehr.
- Studien über das Ausmaß der MwSt-Einhaltungslücke helfen der Kommission dabei, gezielte Maßnahmen zur Verbesserung der Einhaltung der Mehrwertsteuervorschriften zu entwickeln.
Unterschiede zwischen den EU-Ländern in den geschätzten MwSt-Einhaltungslücken können auf Unterschiede zwischen den Mitgliedstaaten in Bezug auf Steuerkonformität, Steuerbetrug, Steuervermeidung, Unternehmensinsolvenzen, Firmenkonkursen und der Leistung der Steuerverwaltungen hindeuten.
Die Mehrwertsteuerlücke in der EU – Bericht 2024
Die wichtigsten Ergebnisse für die MwSt-Einhaltungslücke, die Entwicklung der MwSt-Einhaltungslücke zwischen 2018 und 2022 in Prozentpunkten, sowie die behebbare durch die MwSt-Politik bedingte Einnahmenlücke können für jeden Mitgliedstaat in separaten Karten dargestellt werden.
Die Mehrwertsteuereinhaltungslücke
Die MwSt-Einhaltungslücke ist eine Schätzung der Verstöße insgesamt gegen Mehrwertsteuervorschriften. Sie ist ein Näherungswert für Mehrwertsteuereinnahmen, die unter anderem durch Mehrwertsteuerbetrug, Mehrwertsteuerhinterziehung und -vermeidung, nichtbetrügerische Insolvenzen und Firmenkonkursen oder Fehlberechnungen entgangen sind. Die MwSt-Einhaltungslücke wird auch durch wirtschaftliche Entwicklungen, einmalige staatliche Unterstützungsmaßnahmen und die Qualität der nationalen Statistiken beeinflusst. Die nachstehende Karte zeigt die MwSt-Einhaltungslücke in den EU-Mitgliedstaaten im Jahr 2022.
Die MwSt-Einhaltungslücke wird in % der MwSt-Gesamtsteuerschuld (VAT Total Tax Liability, VTTL) ausgewiesen.
Entwicklung der MwSt-Einhaltungslücke (2018 vs 2022) in Prozentpunkten
Die MwSt-Einhaltungslücke hat sich in den meisten EU-Mitgliedstaaten zwischen 2018 und 2022 verringert. In der EU belief sich die MwSt-Einhaltungslücke im Jahr 2022 auf 7,0 % der Mehrwertsteuergesamtsteuerschuld (VTTL). Im Vergleich zu 2018 verringerte sich die MwSt-Einhaltungslücke um 4,2 Prozentpunkte. Die nachstehende Karte zeigt die Entwicklung der MwSt-Einhaltungslücke in den EU-Mitgliedstaaten zwischen 2018 und 2022.
Die behebbare durch die MwSt-Politik bedingte Einnahmenlücke (%)
Die gesamte durch die MwSt-Politik bedingte Einnahmenlücke ist eine Schätzung der MwSt-Einnahmen, die aufgrund der Anwendung ermäßigter Mehrwertsteuersätze und -befreiungen im Vergleich zu einem einheitlichen, gesetzlichen MwSt-Normalsatz entgehen. Die behebbare durch die MwSt-Politik bedingte Einnahmenlücke bezieht sich auf den Teil der gesamte durch die MwSt-Politik bedingte Einnahmenlücke, der von den Mitgliedstaaten beeinflusst werden kann. Sie bezieht sich insbesondere auf entgangene Mehrwertsteuereinnahmen, die auf ermäßigte Steuersätze und Steuerbefreiungen zurückzuführen sind, die möglicherweise abgeschafft oder abgeschafft werden könnten. Die behebbare durch die MwSt-Politik bedingte Einnahmenlücken in den EU-Mitgliedstaaten im Jahr 2022 sind der nachstehenden Karte zu entnehmen.
Die behebbare durch die MwSt-Politik bedingte Einnahmenlücke wird in % der theoretischen idealen MwSt-Einnahmen dargestellt.
Detaillierte Ergebnisse für jede ausgewählte Region
Die wichtigsten Ergebnisse für alle EU-Mitgliedstaaten und die Europäische Union finden Sie auf dieser Website. Weitere Einzelheiten zu den Ergebnissen, der Methodik und den Fallstudien finden Sie im vollständigen Bericht oder in der Zusammenfassung. Darüber hinaus können Sie Infografiken herunterladen, in denen die wichtigsten Ergebnisse zusammengefasst werden.
In 2022, total VAT revenue amounted to €1 187 billion in the EU. The VAT compliance gap was estimated at €89 billion or 7.0% of the VAT total tax liability (VTTL), an increase of 0.4 percentage points compared to 2021. Between 2018 and 2022 the VAT compliance gap decreased from 11.2% to 7.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 16.6% in 2022 - an increase of 0.7 pp compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased slightly from 16.3% to 16.6%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €35 543 million in Austria. The VAT compliance gap was estimated at €1 101 million or 3.0% of the VAT total tax liability (VTTL), an increase of 0.4 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Austria ranked 5th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 8.2% to 3.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 17.9% in 2022 - a decrease of 0.2 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 16.8% to 17.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €36 031 million in Belgium. The VAT compliance gap was estimated at €4 469 million or 11.0% of the VAT total tax liability (VTTL), an increase of 4.0 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Belgium ranked 21st among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 12.2% to 11.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 16.6% in 2022 - an increase of 1.5 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 14.7% to 16.6%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €7 786 million in Bulgaria. The VAT compliance gap was estimated at €645 million or 7.7% of the VAT total tax liability (VTTL), an increase of 3.9 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Bulgaria ranked 15th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 8.9% to 7.7%. The development in between is displayed in the figure. The actionable VAT policy gap was 5.5% in 2022 - an increase of 0.9 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 3.0% to 5.5%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%. It should be noted that the estimates for Bulgaria are less reliable than those for other Member States due to outdated national accounts data, which are used to estimate the VAT base.
In 2022, total VAT revenue was €8 895 million in Croatia. The VAT compliance gap was estimated at €1 216 million or 12.0% of the VAT total tax liability (VTTL), an increase of 1.1 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Croatia ranked 22nd among the EU Member States. Between 2018 and 2022 the VAT compliance gap increased from 7.4% to 12.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 17.9% in 2022 - an increase of 1.4 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 11.5% to 17.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €2 706 million in Cyprus. The estimate suggests a decrease of approximately 6.8 percentage points in the VAT compliance gap compared to 2021. However, this results in a negative VAT compliance gap of -€18 million or -0.7% of the VAT total tax liability (VTTL). Negative VAT compliance gaps are not feasible in practical terms, but can occur in some cases due to statistical and measurement inaccuracies. Consequently, the VAT compliance gap estimates for 2022 in Cyprus should be viewed with caution. The reported EU VAT compliance gap of 7.0% was estimated excluding estimates for Cyprus. The actionable VAT policy gap in Cyprus was estimated at 21.9% in 2022 - an increase of 0.3 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 24.5% to 21.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €21 857 million in Czechia. The VAT compliance gap was estimated at €965 million or 4.2% of the VAT total tax liability (VTTL), a decrease of 2.4 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Czechia ranked 7th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 13.4% to 4.2%. The development in between is displayed in the figure. The actionable VAT policy gap was 13.8% in 2022 - an increase of 0.7 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 12.0% to 13.8%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €35 583 million in Denmark. The VAT compliance gap was estimated at €3 360 million or 8.6% of the VAT total tax liability (VTTL), an increase of 4.1 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Denmark ranked 18th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 8.8% to 8.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 2.8% in 2022 - a decrease of 0.4 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 4.0% to 2.8%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €3 309 million in Estonia. The VAT compliance gap was estimated at €152 million or 4.4% of the VAT total tax liability (VTTL), an increase of 2.9 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Estonia ranked 9th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 5.6% to 4.4%. The development in between is displayed in the figure. The actionable VAT policy gap was 10.6% in 2022 - a decrease of 0.2 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap remained steady at 10.6%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €25 061 million in Finland. The VAT compliance gap was estimated at €1 382 million or 5.2% of the VAT total tax liability (VTTL), an increase of 2.3 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Finland ranked 12th among the EU Member States. Between 2018 and 2022 the VAT compliance gap increased from 3.8% to 5.2%. The development in between is displayed in the figure. The actionable VAT policy gap was 14.3% in 2022 - an increase of 0.7 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 15.6% to 14.3%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €199 362 million in France. The VAT compliance gap was estimated at €12 784 million or 6.0% of the VAT total tax liability (VTTL), no change compared to 2021. With an EU VAT compliance gap of approximately 7.0%, France ranked 14th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 7.8% to 6.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 18.3% - an increase of 0.9 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 18.4% to 18.3%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €285 665 million in Germany. The VAT compliance gap was estimated at €12 892 million or 4.3% of the VAT total tax liability (VTTL), a decrease of 0.1 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Germany ranked 8th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 9.0% to 4.3%. The development in between is displayed in the figure. The actionable VAT policy gap was 13.7% in 2022 - an increase of 0.5 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 13.3% to 13.7%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €18 621 million in Greece. The VAT compliance gap was estimated at €2 959 million or 13.7% of the VAT total tax liability (VTTL), a decrease of 3.8 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Greece ranked 23rd among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 25.4% to 13.7%. The development in between is displayed in the figure. The actionable VAT policy gap was 28.4% in 2022 - an increase of 1.9 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 21.5% to 28.4%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €17 100 million in Hungary. The VAT compliance gap was estimated at €405 million or 2.3% of the VAT total tax liability (VTTL), a decrease of 2.4 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Hungary ranked 4th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 10.2% to 2.3%. The development in between is displayed in the figure. The actionable VAT policy gap was 15.9% in 2022 - a decrease of 0.8 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 17.0% to 15.9%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €18 936 million in Ireland. The VAT compliance gap was estimated at €302 million or 1.6% of the VAT total tax liability (VTTL). Considering the estimated VAT compliance gap of -1.1% in 2021, the compliance gap increased by 2.6 percentage points. However, this result should be treated with caution since negative VAT compliance gaps are not feasible in practical terms, but can occur in some cases due to statistical and measurement inaccuracies. With an EU VAT compliance gap of approximately 7.0%, Ireland ranked 3rd among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 6.7% to 1.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 17.0% in 2022 - an increase of 1.1 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 18.2% to 17.0%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €138 533 million in Italy. The VAT compliance gap was estimated at €16 346 million or 10.6% of the VAT total tax liability (VTTL), a decrease of 0.3 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Italy ranked 20th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 21.6% to 10.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 26.1% in 2022 - an increase of 0.8 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 24.6% to 26.1%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €3 639 million in Latvia. The VAT compliance gap was estimated at €193 million or 5.0% of the VAT total tax liability (VTTL), a decrease of 5.2 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Latvia ranked 11th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 13.3% to 5.0%. The development in between is displayed in the figure. The actionable VAT policy gap was 11.5% in 2022 - a decrease of 1.0 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 15.5% to 11.5%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €5 644 million in Lithuania. The VAT compliance gap was estimated at €966 million or 14.6% of the VAT total tax liability (VTTL), a decrease of 1.1 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Lithuania ranked 24th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 24.0% to 14.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 10.5% in 2022 - an increase of 1.9 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 11.9% to 10.5%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €4 779 million in Luxembourg. The VAT compliance gap was estimated at €184 million or 3.7% of the VAT total tax liability (VTTL), a decrease of 3.7 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Luxembourg ranked 6th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 8.1% to 3.7%. The development in between is displayed in the figure. The actionable VAT policy gap was 21.4% in 2022 - a decrease of 0.7 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased slightly from 21.3% to 21.4%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €1 190 million in Malta. The VAT compliance gap was estimated at €415 million or 25.9% of the VAT total tax liability (VTTL), an increase of 0.4 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Malta ranked 26th among the EU Member States. Between 2018 and 2022 the VAT compliance gap increased from 23.4% to 25.9%. The development in between is displayed in the figure. The actionable VAT policy gap was 2.4% in 2022 - an increase of 1.7 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 10.6% to 2.4%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €69 928 million in the Netherlands. The VAT compliance gap was estimated at €5 991 million or 7.9% of the VAT total tax liability (VTTL), an increase of 2.6 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, the Netherlands ranked 16th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 10.8% to 7.9%. The development in between is displayed in the figure. The actionable VAT policy gap was 14.0% in 2022 - an increase of 3.1 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 13.5% to 14.0%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €47 672 million in Poland. The VAT compliance gap was estimated at €4 374 million or 8.4% of the VAT total tax liability (VTTL), an increase of 2.8 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Poland ranked 17th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 14.2% to 8.4%. The development in between is displayed in the figure. The actionable VAT policy gap was 33.5% in 2022 - an increase of 8.0 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 25.4% to 33.5%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €22 711 million in Portugal. The VAT compliance gap was estimated at €300 million or 1.3% of the VAT total tax liability (VTTL), a decrease of 2.7 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Portugal ranked 2nd among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 9.5% to 1.3%. The development in between is displayed in the figure. The actionable VAT policy gap was 22.2% in 2022 - an increase of 2.1 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 20.5% to 22.2%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €19 238 million in Romania. The VAT compliance gap was estimated at €8 479 million or 30.6% of the VAT total tax liability (VTTL), a decrease of 4.2 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Romania ranked 27th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 32.8% to 30.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 18.3% in 2022 - a decrease of 0.1 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 16.3% to 18.3%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €8 559 million in Slovakia. The VAT compliance gap was estimated at €1 466 million or 14.6% of the VAT total tax liability (VTTL), an increase of 0.9 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Slovakia ranked 25th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 16.3% to 14.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 15.1% in 2022 - an increase of 0.7 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 16.3% to 15.1%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €4 673 million in Slovenia. The VAT compliance gap was estimated at €472 million or 9.2% of the VAT total tax liability (VTTL), an increase of 5.6 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Slovenia ranked 19th among the EU Member States. Between 2018 and 2022 the VAT compliance gap increased from 4.5% to 9.2%. The development in between is displayed in the figure. The actionable VAT policy gap was 21.1% in 2022 - an increase of 2.2 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 19.5% to 21.1%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €92 344 million in Spain. The VAT compliance gap was estimated at €4 443 million or 4.6% of the VAT total tax liability (VTTL), an increase of 0.5 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Spain ranked 10th among the EU Member States. Between 2018 and 2022 the VAT compliance gap decreased from 6.5% to 4.6%. The development in between is displayed in the figure. The actionable VAT policy gap was 29.3% in 2022 - an increase of 2.3 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap increased from 27.9% to 29.3%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
In 2022, total VAT revenue was €51 954 million in Sweden. The VAT compliance gap was estimated at €3 039 million or 5.5% of the VAT total tax liability (VTTL), an increase of 0.2 percentage points compared to 2021. With an EU VAT compliance gap of approximately 7.0%, Sweden ranked 13th among the EU Member States. Between 2018 and 2022 the VAT compliance gap increased from 2.5% to 5.5%. The development in between is displayed in the figure. The actionable VAT policy gap was 10.7% in 2022 – a slight decrease of 0.1 percentage points compared to 2021. Between 2018 and 2022, the actionable VAT policy gap decreased from 12.4% to 10.7%. For context: if no product or service was exempt from VAT and no reduced VAT rates were used, the actionable VAT policy gap would be 0%.
Berichte 2009 bis 2024
Durch MTIC-Betrug bedingte MwSt-Lücke
Der innergemeinschaftliche Missing-Trader-Betrug (MTIC-Betrug) ist eine wichtige Form der Nichteinhaltung der Mehrwertsteuervorschriften. Mit dieser Art von Betrug wird der mehrwertsteuerfreie Handel mit Waren und Dienstleistungen zwischen den EU-Mitgliedstaaten ausgenutzt. Betrüger erwerben Gegenstände und Dienstleistungen mehrwertsteuerfrei aus einem anderen Mitgliedstaat, liefern sie an andere Unternehmen und erheben Mehrwertsteuer, bevor sie verschwinden, ohne die Mehrwertsteuer an die Steuerbehörden abzuführen (daher der Begriff „Missing Trader“). Wir bezeichnen die durch diese Art von Betrug entgangenen Mehrwertsteuereinnahmen als „MTIC-Lücke“.
Die Europäische Kommission hat ein Projekt zur Entwicklung einer Methodik zur Schätzung der MTIC-Lücke durchgeführt. In der ersten Phase des Projekts wurden verschiedene methodische Ansätze bewertet, um die beste Methodik für eine regelmäßige Schätzung der durch MTIC-Betrug entgangenen MwSt-Einnahmen zu ermitteln. Zwei Methoden wurden für weitere Tests ermittelt: einen Ansatz auf der Grundlage von Intrastat-Daten und Auswertung von Klassifizierungsdaten, sowie einen Ansatz, bei dem MIAS-Daten über innergemeinschaftliche Lieferungen und ähnliche Berichtspflichten bei innergemeinschaftlichen Erwerben genutzt werden. Um Daten über innergemeinschaftliche Umsätze zu sammeln, arbeitet die Kommission mit den Steuerverwaltungen der EU-Mitgliedstaaten zusammen, die am TADEUS-Projekt teilnehmen. Einzelheiten zur Verarbeitung und zum Schutz personenbezogener Daten sind der untenstehenden Datenschutzerklärung zu entnehmen. Für weitere Informationen können Sie den vollständigen Bericht zu Phase I der Studie herunterladen sowie die Zusammenfassung.
In der zweiten Phase des Projekts wurde die MTIC-Lücke auf EU-Ebene anhand von Intrastat-Spiegelhandelsstatistiken geschätzt. Die Ergebnisse zeigten, dass die geschätzte jährliche MTIC-Lücke in den Jahren 2010 - 2023 bei zwischen 12,5 Mrd. EUR und 32,8 Mrd. EUR lag. Dies entspricht einem durchschnittlichen jährlichen Verlust an MwSt-Einnahmen in Höhe von 1,2-3,1 % der tatsächlichen MwSt-Einnahmen. In diesem Zeitraum vergrößerte sich die MTIC-Lücke nominal leicht, was auf das Wachstum der Steuerbemessungsgrundlage und des Handelsvolumens zurückzuführen war. Dennoch deutet die Stabilität der Schätzungen der MTIC-Lücke im Laufe der Zeit darauf hin, dass andere Faktoren als der MTIC-Betrug zu Schwankungen bei der Erfüllungslücke bei der Mehrwertsteuer beitragen. Weitere Informationen über die detaillierten Ergebnisse können Sie den vollständigen Bericht oder die Zusammenfassung herunterladen.
PRIVACY STATEMENT Ι 22 August 2024 Privacy statement: VIES and VIES-like data to estimate the MTIC gap |