| Characteristic | VAT gap in million euros |
|---|---|
| - | - |
| - | - |
| - | - |
| - | - |
| - | - |
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Source
Sources
Release date
December 2022
More information
Region
Netherlands
Survey time period
2016 to 2020
Supplementary notes
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. *Figures were taken from multiple publications.
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