Tackling undeclared work database

Undeclared work can be defined as work which is in itself legal but is not declared to the authorities for tax, social security and/or labour law purposes. Across the 28 Member States of the European Union, a great deal of effort is being invested into developing and testing policy measures that aim to tackle undeclared work.

6 items found (page 1 of 1)

Reverse charge VAT in the construction industry, Sweden

02 Červen 2013
  • Sweden
  Undeclared work accounts for about half of the total tax gap in Sweden and the country has taken important measures to tackle undeclared work, especially in sectors such as commerce, construction and other sectors with high cash turnover. To tackle VAT fraud and undeclared work in the construction industry, the government introduced a law on reverse charge VAT effective from 1 July 2007. The reverse charge means that the buyer becomes liable for the payment of VAT.  
  • Type of measure:

    Legitimising undeclared work, Prevention

Cash register legislation, Sweden

02 Červen 2013
  • Sweden
 
  • Type of measure:

    Deterrence: improve detection, Deterrence: increase penalties

Tax deductions for domestic service work, Sweden

02 Červen 2013
  • Sweden
  Undeclared work accounts for about half of the total tax gap in Sweden and the country has taken important measures to tackle undeclared work, especially in sectors such as commerce, construction and other sectors with high cash turnover. From 8 December 2008, Swedish citizens can apply for a tax deduction amounting to 50% of the labour cost for renovations, repair, cleaning, maintenance work on homes, etc. This measure aims to boost employment and transforming undeclared work to legal work.  
  • Type of measure:

    Legitimising undeclared work, Prevention

Statutory staff registers in restaurants and hairdressers, Sweden

28 Říjen 2009
  • Sweden
  In January 2007, the Swedish government implemented a law on obligatory staff registration for those working in restaurants and hairdressers. The law allows the National Tax Agency to conduct unannounced inspections at workplaces to determine if employers are registering their staff in the correct manner. The National Tax Agency estimates that about 4,200 previously undeclared instances of employment have become legal through the implementation of staff registers. In 2009, plans are underway to implement the successful law in other sectors also.  
  • Type of measure:

    Deterrence: improve detection

Detection and prevention of illegal activities in the taxi business, Sweden

28 Říjen 2009
  • Sweden
Over a three-year period, the National Tax Agency organised an extensive project seeking to identify and prevent illegal behaviour within the taxi business (Skatteverkets kontroll av taxibranschen). The efforts were aimed at tax evasion and undeclared work. As the project drew to a close, the National Tax Agency considered that the efforts had paid off and a substantial amount of previously undeclared activity had been exposed.
  • Type of measure:

ID06 project in construction sector, Sweden

28 Říjen 2009
  • Sweden
  The construction sector in Sweden is challenged by widespread undeclared work and tax evasion. Undeclared work is not only illegal, but usually leads to a more insecure workplace and personal safety risks. The ID06 project in the construction sector has proven to be an effective control measure aiming to tackle undeclared work in the construction sector by requiring all workers at construction sites to be registered and carry proper identity (ID) cards.  
  • Type of measure:

    Deterrence: improve detection