Value-Added Tax (VAT)

IOTA is pleased to announce its latest publication, the IOTA Report on the Use of Alternative Payment Systems in Cross-Border VAT Fraud Schemes, created by a dedicated Subgroup within the IOTA Forum on Combating VAT Fraud. The Report was successfully finalised in November 2025.

The IOTA 2025 Work Programme Activities kicked off this week with an engaging Digital Workshop on "Using Efficient VAT Registration Processes to Identify Fraudulent Applications and Enhance the Customer Experience for Genuine Applicants". This event was broadcast live via Microsoft Teams on February 12-13, 2025, and brought together over 190 tax officials from IOTA member administrations who are involved in VAT registration processes.

On 20-21 November 2024, the IOTA VAT Working Group held a meeting on "The use of alternative payment systems in cross-border VAT fraud schemes" at the Norwegian Tax Administration in Oslo, Norway. 

Debates on the most challenging issues around digital reporting, and perspectives of tax administrations, businesses and tech companies on the the adoption of e-invoicing.

Collaborating closely with the Swiss Federal Tax Administration, IOTA conducted another insightful hybrid conference within the IOTA 2024 Work Programme Activities. The Forum on Combating VAT Fraud “Cross-border VAT fraud cases: identifying risks and using data” was held from May 28-30, 2024 in Bern, the heart of Switzerland. It was a great honour to host almost 60 tax officials and experts at the venue and have over 80 participants registered from the IOTA membership in the virtual space. In addition, we had the pleasure of welcoming delegates from our international partner organisations such as the European Commission’s DG TAXUD and OLAF, OECD, EUROPOL, and the European Public Prosecutors Office (EPPO).