Report on the measures to counter VAT carousel fraude


Report no. 17/2005

The purpose of the report has been to examine and evaluate the authorities’ planning of the measures to fight VAT corousel fraud.

In Denmark there are no estimates of lost VAT income available in consequence of VAT carousel fraud. However, total losses related to cases that have been reported to the police since 1994 have been assessed to around DKK 1 billion by the Danish taxation authorities.

The NAOD has involved the Danish tax authorites, the police, the public prosecution service and the Danish Commerce and Companies Agency in the examiniation.

To meet the objective of the examination, the NAOD has reviewed the authorities’ planning of the control with companies applying for VAT registration, companies which have already been VAT registered and the case processing concerning VAT carousel fraud cases.

Read the 1st chapter of the report (PDF)