Individual country results

• Author: Adam Smietanka - Mikhail Bonch-Osmolovskiy - Grzegorz Poniatowski
• Pages: 21-51

VAT Gap in the EU-28 Member States

page 21 of 99

3. Individual Country Results

Country

Page

Belgium

22

Bulgaria

23

Czechia

24

Denmark

25

Germany

26

Estonia

27

Ireland

28

Greece

29

Spain

30

France

32

Croatia

33

Italy

34

Cyprus

36

Latvia

37

Lithuania

38

Luxembourg

39

Hungary

40

Malta

41

Netherlands

42

Austria

43

Poland

44

Portugal

45

Romania

46

Slovenia

47

Slovakia

48

Finland

49

Sweden

50

United Kingdom

51

VAT Gap in the EU-28 Member States

page 22 of 99

Table 3.1. Belgium: VAT Revenue, VTTL, Composition of VTTL, and VAT Gap, 2014 -2018 (EUR million)

2014

2015

2016

2017

2018

2019*

VTTL

30,272

31,416

32,263

33,619

34,670

35,534

o/w liability on

household final

consumption

17,326

17,714

18,522

19,230

19,688

o/w liability on

government and

NPISH final

consumption

1,424

1,435

1,272

1,317

1,358

o/w liability on

intermediate

consumption

6,103

6,675

7,017

7,289

7,520

Highlights

• In 2018, the VAT Gap accounted for 10.4 percent of the VTTL (a

decline of 1.1 percentage points compared to 2017).

• The VAT revenue reported by Eurostat contains VAT assessed

but unlikely to be collected. This component was removed from

the reference figures to ensure comparability with other EU MS.

o/w liability on GFCF

4,739

4,957

4,808

5,106

5,440

o/w net adjustments

680

634

644

676

663

VAT Revenue

27,518

27,594

28,750

29,763

31,053

31,679

VAT GAP

2,755

3,822

3,513

3,856

3,617

VAT GAP as a

percent of VTTL

9.1%

12.2%

10.9%

11.5%

10.4%

9.4%

VAT GAP change

since 2014

+1.3 pp

9.1%

12.2% 10.9% 11.5% 10.4% 9.4%

0.0%

5.0%

10.0%

15.0%

20.0%

0

10000

20000

30000

40000

2014 2015 2016 2017 2018 2019*

VAT GAP as a percent of VTTL VAT Revenue VTTL