European Commission presented recommendations on how Member States can improve their VAT auditing

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The European Commission reviewed member states’ and the United Kingdom’s VAT registration, collection, and auditing procedures and standards, concluding that most tax authorities fall short.  


The Commission presented broad recommendations on how EU member states can improve the focus of their audits, including: 


  • Completing the online VAT registration documents and taxpayer database
  • Audit workpapers and methods that are sector-specific
  • Review of audit procedures.
  • Improved data coordination with other agencies to combat cross-border fraud
  • Use specific audit technologies
  • Invest in IT personnel with the goal of increasing skills


According to the Commission, only Finland and Sweden’s audit systems incorporate all the suggested best practices. The study was based on survey responses from member countries and the United Kingdom.  




Source: ec.europa.eu 

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