VAT Fraud
VAT fraud is one of the most severe threats to EU’s Inner Market. Recently estimated to cost the EU more than €150 billion annually solving this issue is therefore a top priority.
The legislation has evolved over the years to counter the fraud – the latest contribution is EU-2011/282. The table below summarizes the major contributions to EU legislation.
EU Legislation
Directive | Aim/subject |
Regulation 2011/282 | Implementation of Measures |
Regulation 2010/904 | Combat VAT Fraud |
Directive 2010/45 | Invoicing Instructions (VAT) |
Directive 2008/8 | Place of Supply |
Directive 2006/112 | Common VAT System |
Directive 2006/69 | Combat VAT Fraud |
Regulation 2003/1798 | Admin cooperation on VAT |
Directive 1977/388 | Common VAT System |