Acta Univ. Agric. Silvic. Mendelianae Brun. 2019, 67, 883-895
Published online 2019-06-27

VAT Collection Methods

Hana Zídková, Aneta Šťastná

Department of Public Finance, University of Economics, W. Churchill sq. 4, 130 67 Prague 3, Czech Republic

Received October 5, 2018
Accepted May 17, 2019

Although, the VAT contributes significantly to tax revenues in all EU Member States, the current VAT system is vulnerable to organized fraud schemes and suffers from large scale tax evasion. The EU Member States and the European Commission are discussing new ways of VAT collection to prevent the evasive and fraudulent practices. This paper aims at the description of different VAT collection methods including their flaws and benefits that are addressed in the available literature. The conclusion is that reverse charge and split payment method are changing the character of the VAT system. The One stop shop system is lacking trust of the EU member states. Therefore, the recommendation is to improve current system by electronic means of reporting.


The contribution was prepared as one of the outputs of a research project of the Faculty of Finance and Accounting at the University of Economics „Public finance in the Czech Republic and the EU“ registered by the Internal Grant Agency of University of Economics, Prague under the registration number F1/1/2016 and within the research project of institutional support IP 100040.


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