Report on VAT control


Report no. 12/2019

The report concerns the Ministry of Taxation's response to companies that fail to file or pay correct VAT (value added tax).

The purpose of the study is to assess whether the Ministry of Taxation adequately checks that the companies pay correct VAT. The report answers the following questions: 

  • Have the tax authorities adequately followed up on companies that fail to declare VAT?
  • Have the tax authorities adequately checked whether the VAT returns filed by the companies are correct?
  • Have the tax authorities adequately responded to the companies that fail to settle VAT?

It is Rigsrevisionen's assessment that the Ministry of Taxation's monitoring of the companies' payment of correct VAT can be criticised and risks costing the government billions in lost VAT revenues. Moreover, companies that have neither filed nor paid VAT have been allowed to continue to do business and accumulate VAT debt.

Rigsrevisionen initiated the study in January 2019.

Read the introduction and conclusion (PDF)