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VAT gap in the EU (European Commission)

VAT gap in the EU Report 2023, published by European Commission (2023).

Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. Its role shall not be undervalued. It serves as one of the core revenue sources for the EU Member States and VAT rules play a very important role in the EU Single Market. In 2021, the contribution of VAT accounted for approximately 27 percent of the total yearly tax receipts for general government in the EU. 1 It is also used as a reference to calculate the EU’s own resources. A rate of 0.3 percent applies to each EU member’s harmonised VAT base. Thus, VAT-based resources in 2021 amounted to 17.97 EUR billion and 11 percent of the EU’s total own resources.


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