Prevention of VAT fraud in the automobile sector – IOTA Case Study Workshop

An IOTA Case Study Workshop was held on 12-14 February in Budapest on a very special subject: “Prevention of VAT fraud in the automobile sector". Stronger coordination amongst tax administrations to stop at an earlier stage VAT fraud in the automobile sector is needed in most of the EU Member States as well as in non EU Member States.

44 participants from 26 IOTA member countries together with Europol and the European Commission met in this IOTA Case Study Workshop to present and share experiences in the prevention, detection and control measures used to combat different kinds of VAT fraud in the area of second-hand car dealing. VAT tax specialists and auditors dealing with fraud also discussed the detection and proof of fraud when false and fictitious documentation are used in fraud schemes. They also overviewed the practical implementation of specific legislative provisions in this field.

The case studies presented by Finland, Germany, Hungary, Italy, Romania, Serbia and Slovenia in the fight against VAT fraud in the automobile sector and the update on the work of Europol and the European Commission in this field helped participants to gain wider knowledge on the tools and strategy to tackle VAT fraud in the area of the resale of second hand cars.

Further information about the workshop, including all presentations, is available HERE for IOTA members.