The difference between the expected VAT revenue and the amount actually collected, the so-called VAT gap, amounted to EUR 186m in Slovenia in 2013, which represents a loss of 5.8%.

Aside from being an improvement compared to Slovenia's VAT gap the year before at 9.1%, the figure is also considerably below the EU average VAT loss of 15.2%.

Slovenia improved its VAT gap from the year before due to a 5.4% increase in tax revenue brought about by higher tax rates as well as more effective collection. Slovenia more than halved its VAT gap since 2009.

The European Commission finds that VAT collection across the EU in 2013 did not improve from the year before. The total amount of VAT lost is estimated at EUR 168bn.

The loss is due to fraud and evasion, tax avoidance, bankruptcies, financial insolvencies and miscalculation in member states, the Commission said.

In 2013, the estimated VAT gaps of member states ranged between some 4% in Finland, the Netherlands and Sweden to 41% in Romania.

Luxembourg had the lowest standard rate of VAT at 15% and Hungary had the highest at 27%.