The 2018 IOTA Forum on Combating VAT Fraud took place in Rome on the 26-28 September 2018, hosted by the Italian Revenue Agency (Agenzia Entrate).
Over 70 participants coming from 34 IOTA member countries, three international organisations (European Commission, Europol and the OECD) and the Italian Financial Guard (Guardia di Finanza) gathered to exchange views and experiences on VAT fraud trends, critical sectors and the opportunities for cooperation in combatting VAT fraud.
A particular attention was dedicated to the transfer from traditional trade to the digital economy and the exposure to new patterns of fraud. The event also offered an occasion to showcase measures and innovative methods used by the tax administrations of IOTA to deter, prevent and fight back VAT fraud in the digital economy, namely in e-commerce.
During the Forum, it was acknowledged that cooperation between tax administrations, customs and law enforcement agencies is key to ensure a successful eradication of cross-border fraud, facilitated by globalisation, international trade and internet.
Photo 1 (from left to right): Paolo Valerio Barbantini, Deputy Director General, Agenzia Entrate, Miguel Silva Pinto, Executive Secretary, IOTA, Francesca Vitale, Head of International Sector, Agenzia Entrate, Massimo Morarelli, International Tax Expert, IOTA
The Italian Financial Guard offered the participants in the Forum examples of specific actions taken in the area of the fight against Missing Trader Intracommunity Fraud and the need to have a holistic approach in relation to financial criminality, namely the connection between carousel fraud and money laundering.
Photo 2 (from left to right): Andrea Pizzabiocca Lanzi, Head of the Analysis and Strategies Section of the Antifraud Office, Agenzia Entrate, Miguel Silva Pinto, Ten.Col. t.ST Paolo Consiglio, Head of Direct Taxes and VAT Service, Guardia di Finanza
All participants recognised the importance of the Forum as a unique platform that allows the exchanges and establishment of points of contact between EU and non-EU countries in the field of combatting VAT fraud.
Finally, important input on the priorities of the Forum and possible areas for the development of projects together with the IOTA membership was given to the Secretariat in order to consider the next steps to be taken.