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 share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020. Belgium had the highest VAT gap share in the Benelux in 2020, at around ** percent.
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Publications Office of the European Union. (December 8, 2022). Estimated VAT gap share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 [Graph]. In ÌÇÐÄÆƽâ°æ. Retrieved August 01, 2026, from /statistics/1020861/vat-gap-share-in-the-benelux-by-country/
Publications Office of the European Union. "Estimated VAT gap share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020." Chart. December 8, 2022. ÌÇÐÄÆƽâ°æ. Accessed August 01, 2026. /statistics/1020861/vat-gap-share-in-the-benelux-by-country/
Publications Office of the European Union. (2022). Estimated VAT gap share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020. ÌÇÐÄÆƽâ°æ. ÌÇÐÄÆƽâ°æ Inc.. Accessed: August 01, 2026. /statistics/1020861/vat-gap-share-in-the-benelux-by-country/
Publications Office of the European Union. "Estimated Vat Gap Share in Belgium, The Netherlands and Luxembourg (Benelux) in 2020." ÌÇÐÄÆƽâ°æ, ÌÇÐÄÆƽâ°æ Inc., 8 Dec 2022, /statistics/1020861/vat-gap-share-in-the-benelux-by-country/
Publications Office of the European Union, Estimated VAT gap share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 ÌÇÐÄÆƽâ°æ, /statistics/1020861/vat-gap-share-in-the-benelux-by-country/ (last visited August 01, 2026)
Estimated VAT gap share in Belgium, the Netherlands and Luxembourg (Benelux) in 2020 [Graph], Publications Office of the European Union, December 8, 2022. [Online]. Available: /statistics/1020861/vat-gap-share-in-the-benelux-by-country/
