Cyber-VAT fraud poses an increasing threat to the protection of the European Union’s financial interests. The use of information and communication technologies in commercial transactions, payments, and VAT-related information sharing facilitates the commission of these crimes and increases the extent of the harm they can cause. Moreover, their transnational nature and the anonymity they can confer make them more difficult to detect and combat.
The general objective of the multidisciplinary study EU CYBER VAT is to assess the adequacy of the current legal framework at EU and Member State level and to propose solutions to make it more effective and efficient.
The project, co-financed by OLAF’s Union Anti-Fraud Program, will start on 1 April 2023 and will last for 2 years.