The 2019 IOTA Forum on Combating VAT Fraud was hosted by the Portuguese Tax and Customs Authority and took place in Vilamoura, Portugal on 24-26 September 2019. Sixty-eight participants from thirty-five IOTA member countries gathered to exchange practises and methodologies related to combatting VAT fraud. Delegates from IOTA’s partner organisations, the European Commission (DG TAXUD, OLAF), the OECD and Europol were also actively present on the Forum.
The Forum brought together VAT fraud experts of IOTA member tax administrations from both EU and non-EU countries to discuss strategies and practical application of working methods and tools developed to effectively tackle domestic and cross-border VAT fraud. By building up a network of officials specialised in fighting against VAT frauds, awareness is being raised on the new types of emerging fraud.
The overall theme for the 2019 Forum was “Strategy to prevent, detect and combat VAT fraud”. The event facilitated presentations, plenary discussions, panel talks and sessions of group discussion on innovative measures and successful strategies put in place by IOTA member tax administrations to tackle fraudulent practises in different areas such as the energy, fuel and construction sectors.
In his welcome speech Massimo Morarelli, IOTA’s International Tax Expert responsible for the Forum explained the structure of the event and the corresponding objectives.
Miguel Silva Pinto, the Executive Secretary of IOTA said that „the mission of IOTA is to create opportunities for tax administrations to learn with each other and build strong cooperation to improve their effectiveness”.
The Forum launched a subgroup that will be assigned with the task of preparing practical guidance on the dectection, prevention and combat new VAT fraud schemes facilitated by digital platforms selling goods.
On the second day of the Forum the Portuguese Secretary of State for Fiscal Affairs, António Mendonça Mendes gave a speech. He mentioned the consistent decrease of the VAT Gap in Portugal and the anti-fraud measures introduced to protect the public revenue and ensure a fair distribution of the tax burden. He also insisted on the importance of international cooperation to stand up against international tax fraud in the digital age. All participants expressed their gratitude for the visit of the Portuguese Secretary of State for Fiscal Affairs, as an appreciation and recognition of the daily efforts in the fight against VAT fraud.
During the Forum the participating international organisations had an opportunity to explain their roles and strategies in their different fields of activity and the cooperation with IOTA was strengthen.
In summary, the second VAT Fraud Forum of IOTA was again a great success, delegates attending this year’s event having achieved practical understanding and awareness of:
- new VAT Fraud Trends and Cross Border VAT Fraud;
- strategies to prevent and detect VAT fraud (legislation and administrative initiatives as well as role of data, risk analysis tools);
- strategies to combat VAT fraud (e.g. tax investigation methodologies, enforcement procedures, cooperation with law enforcement agencies).
Finally, Miguel Silva Pinto addressed a final farewell to the delegates since this was his final participation in the activities of IOTA. He wished the Forum a successful continuation in the years ahead.