IOTA Forum on Combating VAT Fraud “VAT Fraud Cases in Import and Export”
On 6–7 May 2026, IOTA, in close cooperation with the Georgia Revenue Service, had the pleasure of organising the Forum on Combating VAT Fraud in Tbilisi, Georgia. The event brought together VAT experts from IOTA member tax administrations, international partner organisations, and enforcement bodies.
Under the main theme “VAT Fraud Cases in Import and Export”, the Forum provided a dynamic platform for participants to exchange knowledge, share practical experiences, and explore emerging fraud trends across goods, services, and intangibles, with a particular focus on real-life cases and detection methods supported by IT and AI tools.
The first day of the Forum focused on identifying new and evolving VAT fraud patterns. Geir Otto Jensen from Norway delivered a thought-provoking presentation on VAT risks linked to the rapidly growing virtual economy, highlighting the complexities of the billion-dollar skin trade. Serge Hollerich from Luxembourg followed with insights into auditing highly complex e-commerce cases, addressing the challenges faced by tax administrations in a digitalised environment.
The discussions then moved to concrete case studies related to import and export fraud. Miha Cerar from Slovenia examined schemes involving fake exports in e-commerce, while Faraj Gasimov from Azerbaijan shared national experiences in tackling VAT fraud in import and export activities. Johan Averin from Sweden presented a case study on VAT fraud in the trade of nicotine pouches, illustrating the evolving nature of fraud schemes in specific product markets.
Further contributions by Marina Kondratieva from Belgium on CP42 scheme fraud trends and Maxime Margout from France on e-commerce fraud enriched the discussions, leading to engaging group work sessions where participants exchanged experiences and identified common challenges.
The second day continued with a strong focus on detection methods and enforcement practices. Gvantsa Macharashvili from Georgia highlighted national efforts to strengthen VAT compliance, while Monika Balsiger from Switzerland presented on fictitious exports of luxury watches. Milda Stulpinaitė from Lithuania addressed cases of sanctions evasion through the export of luxury vehicles, and Andrea Damiani and Vanessa Bianchini from Italy shared insights into risk analysis related to tax representatives.
The Forum was further enriched by contributions from IOTA’s international partner organisations and enforcement agencies, including the OECD’s Tim Renner, the European Public Prosecutor’s Office’s Nelson Macedo Da Cruz, the European Commission's DG TAXUD’s Nancy Peeters, Europol's Bruno Freitas, and OLAF's Dan Baicu. These perspectives highlighted the importance of coordinated international efforts in addressing increasingly complex VAT fraud schemes.
Throughout the two-day event, participants actively engaged in plenary discussions and group sessions, exchanging practical approaches and strengthening cooperation across member tax administrations.
IOTA extends its sincere appreciation to the Georgia Revenue Service for hosting the Forum and for their excellent organisation and hospitality, and thanks to all speakers and participants for their valuable contributions to this forward-looking discussion. All materials and presentations are now accessible online via the event's webpage, while the video recordings will be made available soon on the same platform. The event was expertly facilitated by IOTA International Taxation Experts Massimo Morarelli and So Young Kim, whose guidance ensured a highly interactive and productive exchange.
