The VAT Gap represents the difference between expected VAT revenues and those actually collected, reflecting compliance challenges, policy inefficiencies, and enforcement gaps. As part of the European Commission’s ongoing efforts to improve VAT compliance and revenue collection, these 27 country reports provide in-depth analyses of the VAT Gap at a national level. Each report offers a detailed examination of a specific Member State’s VAT Gap trends, key drivers, and the impact of policy measures. By breaking down the data country by