According to the source the VAT Gap can be defined as the difference between the amount of VAT actually collected and the VAT Total Tax Liability (VTTL), in absolute or percentages. The VTTL is an estimated amount of VAT that is theoretically collectable based on the VAT legislation. It takes into account reduced rates of VAT and exemptions, and is calculated by using data on final and intermediate consumption, as well as gross fixed capital formation, from national accounts and use tables.
This statistic displays the estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros). Belgium had the highest VAT gap in the Benelux in 2020, with a total amount of approximately **** billion euros.
Profit from the additional features of your individual account
Currently, you are using a shared account. To use individual functions (e.g., mark statistics as favourites, set
statistic alerts) please log in with your personal account.
If you are an admin, please authenticate by logging in again.
Learn more about how ÌÇÐÄÆƽâ°æ can support your business.
Publications Office of the European Union. (December 8, 2022). Estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros) [Graph]. In ÌÇÐÄÆƽâ°æ. Retrieved August 03, 2026, from /statistics/1020615/vat-gap-in-the-benelux-by-country/
Publications Office of the European Union. "Estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros)." Chart. December 8, 2022. ÌÇÐÄÆƽâ°æ. Accessed August 03, 2026. /statistics/1020615/vat-gap-in-the-benelux-by-country/
Publications Office of the European Union. (2022). Estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros). ÌÇÐÄÆƽâ°æ. ÌÇÐÄÆƽâ°æ Inc.. Accessed: August 03, 2026. /statistics/1020615/vat-gap-in-the-benelux-by-country/
Publications Office of the European Union. "Estimated Vat Gap in Belgium, The Netherlands and Luxembourg (Benelux) in 2020 (in Million Euros)." ÌÇÐÄÆƽâ°æ, ÌÇÐÄÆƽâ°æ Inc., 8 Dec 2022, /statistics/1020615/vat-gap-in-the-benelux-by-country/
Publications Office of the European Union, Estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros) ÌÇÐÄÆƽâ°æ, /statistics/1020615/vat-gap-in-the-benelux-by-country/ (last visited August 03, 2026)
Estimated VAT gap in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 (in million euros) [Graph], Publications Office of the European Union, December 8, 2022. [Online]. Available: /statistics/1020615/vat-gap-in-the-benelux-by-country/
