The excellent article by ALFREDO COLLOSA and KSENIJA CIPEK (please have a read here) was a good reason to summarize the fraud and evasion related posts we published since the beginning of this year.
This clearly shows that VAT/GST fraud and evasion is a topic with which countries all over the globe struggle. It is also striking to see how much cases before the European Court of Justice (ECJ) deal with this matter.
World
- Global overview of future e-invoicing, e-filing and real time reporting – upcoming changes (status May 1, 2021)
- Summitto’s real-time reporting pilot now supports EU intra-Community transactions!
- Tax administrations and the strategy to combat false invoices
- Why the protection of invoice information is important, even from your own government
AFRICA
Kenya
Sierra Leone
Zimbabwe
AMERICAS
Canada
United States
ASIA-PACIFIC
Australia
- 10 years of compulsory zero rating for land transactions
- Sydney man charged over $3m GST fraud
- WA man charged over $2.57m tax evasion, ATO impersonation
Bangladesh
- NBR cautions field-level VAT officials about data tempering
- NBR holds first-ever VAT invoices lottery
- NBR to cross-check wealth statements for detecting tax evasion
- NBR to sue Paperfly for VAT evasion
- Public awareness should be raised to prevent vat evasion
- VAT intel raids Araz office
India
- Coca-Cola unit is the latest company to face taxman’s scrutiny for alleged evasion of GST
- Companies face customs duty, IGST on fake goods from China
- DGGI Gurugram arrests one for fraudulently availing input tax credit of Rs 8 crore
- Fake GST invoice racket worth Rs 510 cr busted in Cuttack, kingpin held
- Flipkart’s Instakart used fake invoices to avail GST credit: Report
- Flyer issued on fake invoice for creating awareness
- GST officers to soon have real-time data on vehicles moving without e-way bills
- GST officials detect over Rs 830 cr tax evasion by Delhi pan-masala unit
- GST technical glitches behind input tax credit frauds: CAG report
- How To Check For Fake GST Invoices?
- Massive GST fraud unearthed in Chennai
- Mastermind of ₹1 billion GST fraud held in Panipat
- Perfecting GST: Eliminating menace of fake bills
- Tax consultant arrested on charge of ₹274 crore GST fraud
- Uber, Ola face DG-GST Intelligence probe related to alleged tax evasion
Kazakhstan
New Zealand
- Matawai farmer John Bracken found guilty of NZ’s biggest ever tax fraud
- Nation’s biggest tax fraudster, who stole $17 million, jailed for 8 years and 6 months
Singapore
EUROPE
Bulgaria
Croatia
Czech Republic
- Analytical department secured 3.9 billion crowns last year
- Information on an unreliable VAT payer in the Czech Republic
- Is additional tax assessment due to VAT fraud reason enough not to waive penalties?
- Tax Cobra has already saved the state 13 billion
Denmark
- Criminal tax fraud VAT fraud – unregistered company
- Proposal for stricter Measures to Fight Tax Fraud
European Union
- Actionable VAT Policy Gap in Europe
- An Update – Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax
- Billions of euros lost to poor tax data, EU watchdog says
- Closing VAT gap should be one of EU’s priorities – Polish PM
- ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- ECJ C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
- ECJ C-48/20 (P) – Judgment – Input VAT recovery relating to unduly invoiced VAT
- ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – AG Opinion – Even in case of fraud, a transaction price without VAT can be assumed where no invoice was issued
- ECJ C-570/20 (Direction départementale des finances publiques de la Haute-Savoie) – Question – Duplication of proceedings and penalties of a criminal nature satisfied by national rules
- ECJ C-582/20 (SC Cridar Cons SRL vs. RO) Questions: Refusal of VAT deduction without disposing of objective information about VAT fraud
- ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions
- ECJ C-935/19 (Grupa Warzywna) – A 20% penalty is not in line with principle of proportionality if fraud is missing
- EU Preparing Guidance on Closing VAT Gap
- Flashback on ECJ Cases C-590/13 (Idexx Laboratoires Italia) – Right to deduct VAT if substantive requirements are met
- Flashback on ECJ Cases C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud
- Mind the VAT Gap : overview and analysis of best practices and experiences of Member States for reducing the VAT gap
- Police dismantle criminal network linked to international VAT fraud trading vegetable oil
- The imposition of a VAT sanction without distinguishing whether the taxpayer’s error is due to fraud is incompatible with the VAT Directive
France
Germany
- New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021
- Reverse charge for telecom services to resellers
Hungary
- Hungarian authorities break up EUR 8 mln VAT fraud scheme
- Hungary Amends VAT Reverse Charge for Staffing Services
- Reporting Obligation of All Invoices in Online Invoice Reporting System as of Jan 4, 2021
- Reverse VAT derogation for staffing firms to end (MTI-Eco)
- Scope of application of VAT reverse charge mechanism for supplies of staff reduced
- VAT reverse-charge for employee leasing services limited to construction projects
- Whistleblowing system soon to become compulsory
Italy
- Receipt Lottery – All you need to know!
- VAT Compliance News: Pre-drafted VAT ledgers and returns, Digitalised VAT communication procedure, Increased fight against VAT fraud
Netherlands
- Court: Done everything that could reasonably be expected to ensure that delivering cars to Hungary was not part of the fraud chain
- Criminal investigation into VAT fraud Leiden entrepreneur
- Despite VAT fraud with telephones, zero rate has rightly been applied
- Do not make unreasonable demands to prevent VAT fraud
- FIOD arrests for VAT fraud with forged invoices
- FIOD in action against millions of fraud with VAT
- Inspector shows Hungarian VAT fraud in flower trade
- Inspector shows Hungarian VAT fraud in flower trade
- Investigation of large-scale VAT fraud
- Justified refusal of zero rate for fraudulent entrepreneur
- Large-scale nature of VAT fraud wrongly taken into account in penalty
- Majority shareholder 2 years in prison plus 7 years professional ban for VAT fraud of € 2.2 million
- Pilot with real-time reporting aims to reduce VAT gap of 2 billion
- Reconstructing a €9 million VAT fraud scheme
- Supreme Court: yacht private lease structure is abuse of law
- Systematic fraud not proven, but rightly imposed a fine
- Tax authorities sends a letter about fraud detection
- Trust in stepson: € 3.3 million VAT assessment due to carousel fraud
- VAT fraud with forged invoices
- Zero rate rightly refused for VAT carousel fraud with forged CMR documents
Poland
- A report on VAT mafia was prepared. “There were and there are problems”
- Another detention on VAT fraud
- Due diligence is important not only for VAT
- KAS broke the chain of 12 VAT fraud companies
- KAS detected a tax fraud
- KAS detected another VAT fraud
- KAS has detected a VAT carousel in trade in electronics. The State Treasury recovered over PLN 21 million
- MF and KAS detected more VAT fraud companies
- Misreported value of the transaction, underpayment of PLN 3 million in VAT and CIT
- Poland and Slovakia together against VAT fraud
- Polish Digital Logistics Operator – signing of letters of intent by KAS, GPW and MKiŚ
- VAT Talks – Piotr Arak
Serbia
Slovakia
Spain
Sweden
- Anti-fraud domestic reverse charge on electronics delayed to 1 April 2021
- Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country
- Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme
Ukraine
- Automated VAT monitoring: the list of goods used in determining the compliance of tax invoices with risk criteria has been expanded
- Be careful with EDS! Unauthorized use of keys in the VAT SER has been revealed
- EBA asks to withdraw bill that criminalizes VAT fraud
- Exclusion of a VAT payer from the list of taxpayers who meet the risk criteria: what documents must be provided?
- How to check the integrity of your business partners before concluding a contract with them?
- Unprecedented analysis: government lobbying of certain groups interests and VAT fraud is a major threat to Ukraine’s fiscal security
- VAT fraud of 42.7 million hryvnias prevented
United Kingdom
- HMRC Guidance: How to spot missing trader VAT fraud
- HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021
- HMRC reduces checks on online sellers despite VAT fraud risk
- HMRC statistics estimated VAT gap of 12.BnGBP or 8.4% for 2019/2020
- SI 2021/369: domestic reverse charge on carbon emissions extended
- VAT and online marketplaces – will the recent changes combat fraud?
- VAT fraudster could avoid paying back £2.6m over ‘admin error’
MIDDLE EAST
Saudi Arabia
United Arab Emirates
