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The road to real-time technology in VAT

Bomer,Albert
; 
Griffioen,Menno
Abstract
In this article, the authors conclude that real-time technology in VAT can significantly contribute to closing the VAT Gap. Such technology provides the necessary data to ensure VAT compliance by enabling the implementation of a split payment system (B2C) in combination with a reverse charge mechanism (B2B). This combination of technology and provisions in the VAT Directive enables the implementation of the so-called ‘micro VAT return’ in real time. According to the authors, no further amendment of the VAT Directive is necessary for the introduction of such systems in specific areas. The VAT Directive with the ViDA amendments provides instruments for this.
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2025-09-12
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Tilburg University Research Output Collection
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NLF_TaxTech_Real_time_tech_in_VAT.pdf
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Keywords
e-invoice, split payment, VAT GAP, VAT, ViDA, Reporting, tax data, SDG 17 - Partnerships for the Goals
Citation
Bomer, A & Griffioen, M 2025, 'The road to real-time technology in VAT', TAXTECH, vol. 2025, no. 3.
URI
https://hdl.handle.net/20.500.14602/103141
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