EU VAT Gap reduced by €38 billion in 2021

27 October 2023| CATEGORIES: EU VAT Gap, VAT compliance| TAGS: , ,

The EU Commission has published the annual VAT Gap study, which measures the difference between theoretically expected VAT revenues and the amount actually collected.  The report shows that Member States lost around €61 billion in VAT in 2021, compared to €99 billion in 2020. The lost revenue mainly relates to VAT fraud, evasion and avoidance, …

high-volume addresses online marketplace

HMRC require proof of UK establishment from VAT-registered businesses at high-volume addresses

13 October 2023| CATEGORIES: e-Commerce, high-volume addresses, HMRC campaign| TAGS: , ,

The use of high-volume addresses as the principal place of business has increased in recent years. Businesses registered for VAT at a high-volume address will be asked by HMRC to prove they are established in the UK.
Many of these addresses are being used by overseas established business and are potentially being used by some traders to avoid being treated as a Non-Established Taxable Person (NETP) by online marketplaces.
As a result, some online marketplaces are not collecting and paying the VAT due on behalf of the trader.


RBCVAT provides practical, hands-on help and advice on all international VAT matters.

    RBCVAT needs the contact information you provide to us to contact you about our products and services. You may unsubscribe from these communications at any time. For information on how to unsubscribe, as well as our privacy practices and commitment to protecting your privacy, please review our Privacy Policy.